JIMEK
Vol. 6 No. 2 (2026): Juli : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)

Hubungan Struktur Modal Dengan Likuiditas dan Profitabilitas pada Perusahaan Properti dan Real Estate di Indonesia

Seflidiana Roza (Universitas Mahaputra Muhammad Yamin)
Esi Sriyanti (Universitas Mahaputra Muhammad Yamin)
Salsa Anggreini (Universitas Mahaputra Muhammad Yamin)



Article Info

Publish Date
28 Apr 2026

Abstract

The purpose of this study is to examine how capital structure in property and real estate subsector companies listed on the Indonesia Stock Exchange for the years 2022–2024 is affected by Current Ratio (CR), Return on Equity (ROE), and Return on Asset (ROA). Purposive sampling was used to choose 73 companies for the study sample. Multiple linear regression is the analysis technique employed. The study's findings indicate that the capital structure is significantly and negatively impacted by the current ratio. The capital structure is positively and significantly impacted by return on equity, whereas it is negatively and significantly impacted by return on assets. Y = 0.743 – 0.044X1 + 14.381X2 – 23.078X3 + e was the regression equation that was found. The capital structure is impacted by the current ratio, ROE, and ROA together, according to simultaneous testing. 50.7% of the variance in capital structure can be explained by the three independent variables, according to a determination coefficient value (R²) of 0.507. The remaining 49.3% is impacted by variables outside the research model, such as liquidity, firm size, and sales growth.

Copyrights © 2026






Journal Info

Abbrev

jimek

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK), SSN: 2809-9893 online dan ISSN:2809-9427 cetak. Jurnal JIMEK diterbitkan Amik Veteran Porwokerto, terbit setahun Tiga kali (Maret, Juli dan November) menerapkan proses peer-review dalam memilih artikel berkualitas berdasarkan penelitian ...