Intelektual : Jurnal Penelitian Dosen Akuntansi
Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf

Efek Faktor-Faktor Dalam Mempengaruhi Struktur Modal Dengan Profitabilitas Sebagai Variabel Intervening: Perusahaan Sub Sektor Properti Dan Real Estate Periode Tahun 2019-2021

Atika Purnamasari (Unknown)



Article Info

Publish Date
02 Nov 2023

Abstract

Introduction/Main Objectives: To determine the influence of Liquidity factors and Activity Ratios on Capital Structure and Profitability in Property and Real Estate sub-sector companies listed on the Indonesian Stock Exchange (BEI). Background Problem: The hampered growth in residential property sales is caused by several factors, including rising prices of building materials, licensing/bureaucratic problems, high proportion of down payments in KPR applications and taxation.. Novelty: Conducting research with different data and different sectors with profitability as an intervening variable. Research Method: sing descriptive research with a quantitative approach and using secondary data. Sampling used purposive sampling. The analysis method is path (Path Analysis) using SPSS 25. Findings/Results: Partially has a negative effect on Capital Structure, Activity Ratios have a positive and significant effect on Capital Structure, Profitability has a negative effect on Structure. Capital and profitability can mediate the Liquidity Ratio to Capital Structure. Conclusion: Companies should be able to manage their long-term debt to fund the production process in order to gain profits and the company is more efficient in utilizing its capital.

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Journal Info

Abbrev

jin

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Description

Journal Intelektual (JIN) is an open access, and peer-reviewed journal. JIN try to disseminate current and original articles from researchers and practitioners on various accounting disciplines such as: financial accounting, auditing, cost accounting, management accounting, tax accounting, budgeting ...