This research was conducted to test and analyze the influence of debt structure (short-term debt and long-term debt), company size, sales growth and Total turnover of assets to profitability in manufacturing companies Listed on the Indonesia Stock Exchange period 2016-2018. The type of research used by research is Causal Research. The population in this study amounted to 136 manufacturing companies listed on the Indonesia Stock exchange period of 2016 ? 2018 ' with a sample number of 73 companies, selected by a purposive sampling method. Data processing uses multiple linear regression analysis techniques and residual tests with the smallest quadratic equations and hypothesis tests using F ? statistic to test the simultaneous impact and T statistic to test the partial regression coefficient With a significant 5% level. The results of a partial study show that the debt structure (short-term debt) significantly affects profitability. Debt structure (long-term debt has significant negative impact on profitability. Company size and sales growth have significant positive effect on profitability. Total asset turnover has no significant positive impact on profitability. Simultaneously the debt structure (short-term debt and long-term debt), company size, sales growth and Total turnover of assets positively affect profitability.
| Published by | Asosiasi Dosen Akuntansi Indonesia |
| Journal Name | International Journal of Public Budgeting, Accounting and Finance |
| Contact Phone | - |
| Contact Name | - |
| Contact Email | - |
| Location | Kota medan, Sumatera utara INDONESIA |
| Website | ijpbaf| http://ijpbaf.org/index.php/ijpbaf| |
| ISSN | ISSN : -, EISSN : 26556693, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | The International Journal of Public Budgeting, Accounting and Finance (IJPBAF) publishes original research in all areas that utilizes tools from basic disciplines such as economics, statistics, psychology, social and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions in accounting, auditing, taxation, and related fields such as corporate finance, investments, capital markets, law, and information economics |
| Penulis | Simanjuntak, Gracesiela Yosephine |
| Publisher Article | Asosiasi Dosen Akuntansi Indonesia |
| Subtitle Article | International Journal of Public Budgeting, Accounting and Finance Vol 3 No 1 (2020): Journal of Public Budgeting, Accounting and Finance |
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| View Article | http://ijpbaf.org/index.php/ij… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (377.992 KB) |
| Download Article [1] | http://ijpbaf.org/index.php/ijpbaf/artic… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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