Pengaruh Struktur Modal Terhadap Profitabilitas

This study aims to analyze the effect of capital structure on profitability, focusing on the debt-to-equity ratio and debt-to-asset ratio as the main indicators of capital structure. Data were collected from state-owned banks listed on the Indonesia Stock Exchange during the period 2020-2023. The an...

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Main Authors: Jaja Jaja, Dewi Andita Permatasari Radia
Format: Article
Language:English
Published: Program Studi Magister Manajemen Institut Koperasi Indonesia 2024-11-01
Series:Coopetition
Subjects:
Online Access:https://journal.ikopin.ac.id/index.php/coopetition/article/view/4846
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author Jaja Jaja
Dewi Andita Permatasari Radia
author_facet Jaja Jaja
Dewi Andita Permatasari Radia
author_sort Jaja Jaja
collection DOAJ
description This study aims to analyze the effect of capital structure on profitability, focusing on the debt-to-equity ratio and debt-to-asset ratio as the main indicators of capital structure. Data were collected from state-owned banks listed on the Indonesia Stock Exchange during the period 2020-2023. The analysis method used is multiple linear regression, which allows measuring the relationship between the independent variable (capital structure) and the dependent variable (profitability) as measured by return on assets and return on equity. The results of the study indicate that there is a significant effect between capital structure and profitability. Optimal use of debt contributes to increased profitability, especially in the utilization of taxes from debt interest. However, increasing leverage beyond a certain limit can have a negative impact on profitability due to the risk of bankruptcy and increased interest expenses. In addition, the effect of capital structure on profitability varies depending on the industrial sector and company size. Effective management of capital structure is key to improving the Bank's financial performance.
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publishDate 2024-11-01
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series Coopetition
spelling doaj-art-e0671bec4ccb48b381de331ff6a9429f2025-08-20T02:24:33ZengProgram Studi Magister Manajemen Institut Koperasi IndonesiaCoopetition2086-46202615-49782024-11-0115368569210.32670/coopetition.v15i3.48465191Pengaruh Struktur Modal Terhadap ProfitabilitasJaja Jaja0Dewi Andita Permatasari Radia1Universitas Sebelas April Universitas Sebelas April This study aims to analyze the effect of capital structure on profitability, focusing on the debt-to-equity ratio and debt-to-asset ratio as the main indicators of capital structure. Data were collected from state-owned banks listed on the Indonesia Stock Exchange during the period 2020-2023. The analysis method used is multiple linear regression, which allows measuring the relationship between the independent variable (capital structure) and the dependent variable (profitability) as measured by return on assets and return on equity. The results of the study indicate that there is a significant effect between capital structure and profitability. Optimal use of debt contributes to increased profitability, especially in the utilization of taxes from debt interest. However, increasing leverage beyond a certain limit can have a negative impact on profitability due to the risk of bankruptcy and increased interest expenses. In addition, the effect of capital structure on profitability varies depending on the industrial sector and company size. Effective management of capital structure is key to improving the Bank's financial performance.https://journal.ikopin.ac.id/index.php/coopetition/article/view/4846capital structure, profitability, bumn bank, indonesian stock exchange
spellingShingle Jaja Jaja
Dewi Andita Permatasari Radia
Pengaruh Struktur Modal Terhadap Profitabilitas
Coopetition
capital structure, profitability, bumn bank, indonesian stock exchange
title Pengaruh Struktur Modal Terhadap Profitabilitas
title_full Pengaruh Struktur Modal Terhadap Profitabilitas
title_fullStr Pengaruh Struktur Modal Terhadap Profitabilitas
title_full_unstemmed Pengaruh Struktur Modal Terhadap Profitabilitas
title_short Pengaruh Struktur Modal Terhadap Profitabilitas
title_sort pengaruh struktur modal terhadap profitabilitas
topic capital structure, profitability, bumn bank, indonesian stock exchange
url https://journal.ikopin.ac.id/index.php/coopetition/article/view/4846
work_keys_str_mv AT jajajaja pengaruhstrukturmodalterhadapprofitabilitas
AT dewianditapermatasariradia pengaruhstrukturmodalterhadapprofitabilitas