PENGARUH PROFITABILITAS DAN STRUKTUR AKTIVA TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2006-2008

Authors

  • Joana L Saragih FE, Universitas Katolik Santo Thomas SU

DOI:

https://doi.org/10.54367/jmb.v11i1.118

Keywords:

Fropitabilitas, Struktur Aktiva, Perusahaan Makanan

Abstract

The purpose of research is to analyze the factors that total debt and equity of manufacturing company. There are two factors will be analyzed, they are profitability and assets structure. This research used 12 samples of manufacturing companies which listed in Indonesia Stock Exchange in 2006-2008. The secondary data that were contained in Indonesian Capital Market Directory were used as data sourse.The hypothesis was tested using multiple linear regression method and the data were processed using SPSS program. Result of this research shows that profitability and assets structure simultaneously significant influence to funding decision of total debt and equity of manufacturing companies. While partially, profitability negative significant influence to funding decision of total debt and equity, and assets structure positive significant influence to funding decision of total debt and equity. While simultan, profitability and assets structure significant influence to funding decision of total debt and equity. Assets structure influential dominance to funding decision of total debt and equity.

Warning: Invalid argument supplied for foreach() in /opt/lampp/htdocs/ojs/plugins/generic/usageStats/UsageStatsPlugin.inc.php on line 788

Downloads

Download data is not yet available.

Author Biography

Joana L Saragih, FE, Universitas Katolik Santo Thomas SU

Dosen Tetap UNIKA Santo Thomas SU

References

Brigham, Eugene.F and Joel F. Houston, 2001, Manajemen Keuangan, Edisis Kedelepan, Edisi Indonesia, Buku II, Penerbit Erlangga, Jakarta.

Bambang Riyanto, 2001, Dasar-dasar Pembelanjaan Perusahaan, BPFE, Yogyakarta

Husnan, Suad, 2000, Manajemen Keuangan Teori dan Penerapan Keputusan Jangka Panjang, Edisi 4, BPFE, Yogyakarka.

Ikatan Akuntan Indonesia, 2002, Standar Akuntansi Keuangan, Salemba Empat, Jakarta.

Indonesia Capital Market Directory, 2005, Institute for Economic and Financial Research, Jakarta.

Indriantoro, Nur dan Bambang Supomo, 2002, Metodologi Penelitian Bisinis Untuk Akuntansi dan Manajamen, Edisi Pertama, BPFE, Yogyakarta

Mason, Robert. D and Douglas A. Lind, 1999, Teknik Statistika untuk Bisnis dan Ekonomi, Edisi Kesembilan, Edisi Indonesia, Penerbit Erlangga, Jakarta.

Munawir, S. 2002. Analisis Laporan Keuangan, Edisi ke empat, Liberty.

Mayangsari, Sekar, 2001, Analisis Faktor-Faktor yang Mempengaruhi Keputusan Pendanaan Perusahaan: Pengujian Pecking Order Hypothesis, Media Riset Akuntansi Auditing dan Informasi, Vol. 1 No. 3 Desember 2001, Hal. 1-26.

Santoso, Singgih, 2003, SPSS Versi 10 Mengelolah Data Statistika Secara Profersional, PT. Elex Media Komputindo Gramedia, Jakarta.

Published

2017-12-23

How to Cite

Saragih, J. L. (2017). PENGARUH PROFITABILITAS DAN STRUKTUR AKTIVA TERHADAP KEPUTUSAN PENDANAAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG LISTING DI BURSA EFEK INDONESIA PERIODE 2006-2008. Jurnal Manajemen Dan Bisnis, 11(1), 85–93. https://doi.org/10.54367/jmb.v11i1.118

Issue

Section

Artikel