ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA

Authors

  • Yosua Anggun Febrianto Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Ampauleng Ampauleng Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya
  • Herman Sjahruddin Sekolah Tinggi Ilmu Ekonomi Makassar Bongaya

DOI:

https://doi.org/10.24114/niaga.v9i2.19041

Abstract

Studi ini bertujuan untuk menguji efek profitabilitas dan likuiditas dalam meningkatkan struktur modal perusahaan asuransi di Bursa Efek Indonesia periode 2014-2018. Populasi pada penelitian ini terdiri dari 15 perusahaan dan penarikan sampel yang dilakukan menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 10 perusahaan asuransi, terdapat 5 diantaranya dinyatakan tidak memenuhi kriteria. Alat analisis yang digunakan adalah analisis regresi liniear berganda yang bertujuan untuk menguji kembali pengaruh profitabilitas dan likuiditas terhadap struktur modal pada dengan menggunakan Statistical Package for the Social Sciences Vers. 25. Hasil penelitian menunjukkan bukti bahwa profitabilitas (ROA) dan likuiditas (CR) memberikan efek negatif signifikan dalam meningkatkan struktur modal.Keywords: struktur modal, profitabilitas, likuiditas

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Published

2020-07-07

Issue

Vol. 9 No. 2 (2020): NIAGAWAN VOL 9 NO 2 JULI 2020

Section

Articles

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