Pengaruh Struktur Modal terhadap Kinerja Keuangan Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar di BEI Periode 2015-2017

Abstract

ABSTRACT

Report was conducted to analyze the predispose of Commerce Provisions with DER, DAR and EAR indicators on Financial Performance with ROA indicators. The collection in these company is the wearer object industry environment corporation in 2015 - 2017. The analysis how second-hand am Multiplication Ribbed Regress in SPSS 22 Software towards Spetacless. Then attempt in this study companies in the consumer goods industry sector in the Indonesia Stock Exchange (IDX) in a row in 2015-2017. Based on the predetermined sample criterias there are 23 enterprise that meet the criteria. From the test results in the previous chapter, the following conclusions are obtained:

The partial test results show that the Debt to Equity Ratio variable has a positive effect on Return on assets. From these results it shows that the greater the value of Debt to Equity Ratio, the company's financial performance will increase. The partial test results show that the Debt to Asset Ratio variable has a negative effect on Return on Assets. These results indicate that the greater the value of Debt to Asset Ratio, the company's financial performance will decline. The partial test results show that the Equity to Asset Ratio variable has a positive effect on Return on Assets. From these results it shows that the greater the value of the Equity to Asset Ratio, the greater the company's financial performance (ROA).

Kata Kunci : Debt to Equity Ratio, Debt to Asset Ratio , Equity to Asset Ratio, kinerja keuangan (ROA)