Pengaruh Struktur Aktiva terhadap Profitabilitas Perusahaan Subsektor Kontruksi Bangunan dan Subsektor Semen di Indonesia

Authors

  • Emilda Emilda Universitas Indo Global Mandiri
  • Gayatri Laila Dwi Sari Universitas Indo Global Mandiri
  • Fransiska Romana Eny Fitriani Sihotang Universitas Indo Global Mandiri
  • Lulu Aras Desvita Universitas Indo Global Mandiri

DOI:

https://doi.org/10.36982/jiegmk.v12i2.1745

Abstract

In general, manufacturing companies have larger current assets when compared to fixed assets in the company's asset structure. One of the sub-sectors in manufacturing companies is the construction and building sub-sector. However, it is possible that there is a manufacturing sub-sector that has a fixed asset structure that is more like the cement sub-sector. The purpose of this study is to determine the effect of asset structure on the profitability of the construction and building sub-sector companies, and the cement sub-sector in Indonesia. The data analysis method in this study is the dependent method. The data in this study are 11 companies from the construction and building subsector, and 5 companies from the cement subsector in Indonesia. The variables in this study are the structure of the company's assets and profitability. The results of the study based on the results of the t statistical test (partial test) that the asset structure has a negative effect on the profitability of the cement sub-sector companies in Indonesia, while in the construction and building sub-sector, assets have no effect on profitability as measured by the ROA ratio.

Keywords: Asset Structure,  Profitability, the construction and building sub-sector, the cement sub-sector

 

References

Brigham, E. F., & Houston, J. F. (2010). Dasar - Dasar Manajemen Keuangan. Salemba Empat.

Ghozali, I. (2016). Aplikasi Analisis Multivariete. Semarang : Badan Penerbit Universitas Diponegoro.

Kasmir. (2010). Pengantar Manajemen Keuangan. Jakarta: Kencana.

Mudjijah, S., & Hikmanto, A. (2018). Pengaruh Likuiditas, Struktur Aktiva dan Pertumbuhan Penjualan terhadap Profitabilitas yang Dimediasi oleh Struktur Modal pada Perusahaan Sub Sektor Perkebunan yang Terdaftar di Bursa Efek Indonesia. Jurnal Ekonomika Dan Manajemen Vol., 7(2), 113–129.

Rahmawati, I., & Mahfudz, M. K. (2018). Analisis Pengaruh Perputaran Modal Kerja, Likuiditas, Struktur Modal, Sales Growth, Struktur Aktiva, Size Terhadap Profitabilitas. Diponegoro Journal Of Management, 7(4), 1–14. https://ejournal3.undip.ac.id/index.php/djom/article/viewFile/22387/20529

Rahmi, H. (2013). Pengaruh Struktur Aktiva dan Struktur Modal terhadap Profitabilitas pada PT Kimia Farma, Tbk. Jurnal EMBA, 1(4), 78–85.

Rahmiyatun, F., & Nainggolan, K. (2016). Pengaruh Struktur Aktiva, Perputaran Modal Dan Pendanaan Terhadap Profitabilitas Perusahaan Farmasi. Jurnal Ecodemica, IV(2), 156–166. http://ejournal.bsi.ac.id/ejurnal/index.php/ecodemica

Riyanto, B. (2011). Dasar - Dasar Pembelanjaan Perusahaan. BPFE.

Sugiyono. (2016). Metode Penelitian Manajemen. Bandung: Alfabeta.

Syamsuddin, L. (2011). Manajemen Keuangan Perusahaan. PT Raja Grafindo Persada.

Downloads

Published

2021-12-16

How to Cite

Emilda, E., Sari, G. L. D., Sihotang, F. R. E. F., & Desvita, L. A. (2021). Pengaruh Struktur Aktiva terhadap Profitabilitas Perusahaan Subsektor Kontruksi Bangunan dan Subsektor Semen di Indonesia. Jurnal Ilmiah Ekonomi Global Masa Kini, 12(2), 91–94. https://doi.org/10.36982/jiegmk.v12i2.1745

Issue

Vol. 12 No. 2

Section

Articles

License

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.

 

LP2M Indo Global Mandiri University has the right to multiply and distribute the article and every author is not allowed to publish the same article that has been published in this journal.