Pengaruh Struktur Modal Terhadap Rentabilitas Perusahaan

-, Sukartini (2005) Pengaruh Struktur Modal Terhadap Rentabilitas Perusahaan. JURNAL AKUNTANSI , 1 (1). pp. 34-43. ISSN 1858-3687

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Abstract

Capital stn'cture's problem is the most important matter in every companies, because it has direct effect to the performance in a comoany. To analyze the effect of capital control structure into the company's rentability, ratio analysis method which content of liquidity ratio analysis, activity ratio analysis and profitability ratio analysis (rentability) will be used. Company's rentability show the comparizon between profit and activa/capital which earns the profit. Generally, company's rentability problem is more important than company's profit problem, because high profit is not an absolut measurement that the company performs well and effeciently. Analysis result of research shows that many manufactures cost are increasing proportionally every time, then the company in this case will spend variable cost. Capital structure to cover raw material inventories and other supporting component will be taken from cash and account payable. Being observed from company's current asset compensation level side, capital stn Icture is not ennugh. But company has to make smaller credit capital structure in funding compClny's activa, because bigger credit capital will involve the capital structure to the company's rentability.

Item Type:Article
Subjects:C Social Sciences > CF Commerce > CF1 Accounting
Divisions:Jurusan Akuntansi > Prog.Studi Akuntansi-D3 > Jurnal/Karya Ilmiah
ID Code:218
Deposited By:Mr. OP Repo-2 Puskom
Deposited On:12 Oct 2016 09:31
Last Modified:08 Nov 2016 15:03

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