STRUKTUR MODAL DAN PROFITABILITAS: STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN PERIODE 2014-2018
DOI:
https://doi.org/10.37932/j.e.v11i1.173Keywords:
Struktur Modal, ProfitabilitasAbstract
Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh struktur modal terhadap profitabilitas perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada periode 2014-2018. Sampel penelitian terdiri dari 11 perusahaan pertambangan yang memenuhi kriteria penarikan sampel. Variabel independen adalah struktur modal, sedangkan variabel dependen adalah profitabilitas. Teknik pengumpulan data dilakukan dengan teknik dokumentasi, selanjutnya dianalisis dengan menggunakan persamaan regresi linier berganda yang diolah melalui program software SPSS. Hasil dari penelitian memberikan bukti bahwa debt to equity ratio memiliki hubungan negatif signifikan terhadap profitabilitas. Sementara debt to asset ratio serta longterm debt to equity ratio tidak memiliki peran dalam menjelaskan profitabilitas.References
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