STRUKTUR MODAL DAN LIKUIDITAS DALAM MEMPREDIKSI PROFITABILITAS PERUSAHAAN PROPERTI DAN REAL ESTATE

Agus Sihono (Universitas Esa Unggul, Indonesia)
Assa’adatul Khairiyahtussolihah (Universitas Islam Negeri Syekh Ali Hasan Ahmad Addary Padangsidimpuan, Indonesia)

Abstract


This study examines the influence of capital structure, liquidity and asset turnover on profitability, using a trade-off theory and resource based theory approach. Multiple linear regression analysis was used to analyze 54 samples of company data in the real estate & property sector during 2021-2022. The research results found that capital structure and liquidity had a negative effect on profitability, while asset turnover had no effect on profitability. The research findings provide encouragement to shareholders to encourage the superiority of their resources to spur increased profitability, as well as encouraging managers to manage funding sources more efficiently so as to produce maximum profits.

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This study examines the influence of capital structure, liquidity and asset turnover on profitability, using a trade-off theory and resource based theory approach. Multiple linear regression analysis was used to analyze 54 samples of company data in the real estate & property sector during 2021-2022. The research results found that capital structure and liquidity had a negative effect on profitability, while asset turnover had no effect on profitability. The research findings provide encouragement to shareholders to encourage the superiority of their resources to spur increased profitability, as well as encouraging managers to manage funding sources more efficiently so as to produce maximum profits.




DOI: https://doi.org/10.24952/jaksya.v1i2.10120

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