JOURNAL OF APPLIED ACCOUNTING AND TAXATION
Vol 1 No 2 (2016): Journal of Applied Accounting and Taxation (JAAT)

The Effect of Capital Structure on Company's Performance

Hendra Gunawan (Politeknik Negeri Batam)
Septi Riska Daulay (Politeknik Negeri Batam)



Article Info

Publish Date
01 Mar 2016

Abstract

The research determine the effect of capital structure on company performance. The population in this study is the Indonesian Stock Exchange listed company. The final sample was obtained 756 companies over three years. The sample was selected using purposive sampling technique with some criteria. The independent variable measured of capital structure with long term debt and short term debt and dependent variable measured of company performance with ROA and ROE. Research hypotheses were tested by multiple linear regression analysis. Based on test results, it was found that the long term debt and short term debt has a significant to company performance. The limitations of this research was only three years the company's data, does not include other variables that have a significant effect the dependent variable.

Copyrights © 2016






Journal Info

Abbrev

JAAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Applied Accounting and Taxation (JAAT) is a journal published by Politeknik Negeri Batam. The journal is predominantly devoted to applied accounting, taxation, and finance with special focus on industries problem solving. JAAT publish quality articles based on empirical research, ...