PERANAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BEI

Authors

  • Pratikto Aji Prabowo

DOI:

https://doi.org/10.51289/peta.v1i1.211

Abstract

Abstrak. Peranan Struktur Modal terhadap Profitabilitas pada Perusahaan Tekstil yang Terdaftar di BEI. Struktur modal merupakan salah satu keputusan penting manajer keuangan dalam meningkatkan profitabilitas perusahaan. Profitabilitas yaitu tingkat kemampuan perusahaan dalam menghasilkan laba, yang secara teoritis disebut Return On Equity (ROE). Tujuan penelitian ini adalah untuk mengetahui penyebab perusahaan tekstil yang terdaftar di BEI memiliki laba yang rendah dengan angka profitabilitas yang buruk dan menganalisis struktur modal yang optimal agar profitabilitas perusahaan tekstil yang terdaftar di BEI bisa optimal. Jenis penelitian yang digunakan dalam penelitian ini adalah kuantitatif. Hasil penelitian menunjukkan perusahaan yang memiliki rasio struktur modal dengan hasil perbandingan negatif adalah struktur modal pada perusahaan yang mengalami kerugian. Sedangkan struktur modal dengan hasil perbandingan positif adalah struktur modal pada perusahaan yang mengalami laba. Penelitian ini diharapkan bisa memberikan tambahan pengetahuan bagi pembaca mengenai pengaruh Debt to Equity Ratio (DER) terhadap profitabilitas (ROE), serta sebagai tambahan referensi untuk penelitian selanjutnya.

  

Kata Kunci : ekuitas, hutang, profitabilitas

  

Abstract. The Role of Capital Structure on Profitability in Textile Companies Listed on BEI. Capital structure is one of the important decisions of financial managers in improving the profitability of the company. Profitability is the level of a company's ability to generate profits, theoretically called Return On Equity (ROE). The purpose of this study is to determine the causes of textile companies listed on the BEI have a low profit with a poor profitability and analyze the optimal capital structure for profitability of textile companies listed on the BEI can be optimal. The type of research used in this study is quantitative. The results showed that firms that have a ratio of capital structure with the result of negative comparison is the capital structure in companies that suffered losses. While the capital structure with the result of a positive comparison is the capital structure in companies that experience profit. This research is expected to provide additional knowledge for readers about the effect of Debt to Equity Ratio (DER) to profitability (ROE), as well as additional reference for further research.

  

Keywords: Equity, Debt, Profitability

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Published

16-06-2017

How to Cite

Prabowo, P. A. (2017) “PERANAN STRUKTUR MODAL TERHADAP PROFITABILITAS PADA PERUSAHAAN TEKSTIL YANG TERDAFTAR DI BEI”, Jurnal Penelitian Teori & Terapan Akuntansi (PETA). Blitar, Indonesia, 1(1), pp. 20–39. doi: 10.51289/peta.v1i1.211.

Issue

Vol. 1 No. 1 (2016)

Section

Articles

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