Trijayanti, Vaniny Eka and Prof. Dr. Erwin Saraswati, and Dr. Syaiful Iqbal. (2022) Pengaruh Karakteristik Perusahaan Dan Maturity Terhadap Kinerja Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening. Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, risiko bisnis, umur perusahaan, struktur aset dan tingkat pertumbuhan melalui struktur modal pada kinerja keuangan perusahaan. Sebanyak 59 perusahaan diperoleh dengan menggunakan pendekatan non-probability dengan teknik purposive sampling. Data dikumpulkan dari laporan tahunan, diukur menggunakan rasio keuangan, dan dianalisis menggunakan ordinary least square regression. Hasil penelitian menunjukkan; pertama, ukuran perusahaan berpengaruh terhadap kinerja perusahaan melalui struktur modal; kedua, umur perusahaan berpengaruh terhadap kinerja perusahaan melalui struktur modal; dan ketiga, risiko bisnis, struktur aset dan tingkat pertumbuhan tidak dapat mempengaruhi kinerja perusahaan melalui struktur modal. Selain itu, penelitian ini juga dapat membuktikan bahwa ukuran perusahaan, umur perusahaan, struktur aset, tingkat pertumbuhan dan struktur modal berpengaruh terhadap kinerja perusahaan.
English Abstract
The objective of this research is to assess the effect of firm size, business risk, firm age, asset structure, and growth rate on firm financial performance through capital structure. Using non-probability sampling method and purposive sampling technique, 59 companies were selected as the samples. The data was acquired from annual reports, measured using financial ratios, and analyzed using ordinary least squares regression. This study finds that firm size can decrease firm performance through capital structure and that firm age can increase firm performance through capital structure. Furthermore, business risk neither increases nor decreases firm performance both directly and through capital structure; which conforms the agency theory, in which companies can increase their performance regardless the external funding that is affected by business risks. This study also finds that asset structure and growth rate do not influence firm performance through capital structure because companies tend to use internal funding more than the external one. Then, it is also proven that firm size, firm age, growth rate, and capital structure can increase firm performance and that asset structure can reduce firm performance.
Other obstract
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| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | :0422020060 |
| Uncontrolled Keywords: | ukuran perusahaan, risiko bisnis, umur perusahaan, struktur aset, tingkat pertumbuhan, struktur modal, dan kinerja keuangan, firm size, business risk, firm age, asset structure, growth rate, capital structure, financial performance |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 14 Mar 2023 01:32 |
| Last Modified: | 14 Mar 2023 01:32 |
| URI: | http://repository.ub.ac.id/id/eprint/197532 |
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Text (DALAM MASA EMBARGO)
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