Effect of Capital Structure and Sales Volume on Profitability of UD XY

Wijaya, Tania Ariasta and Ardina, Cening and Wahyuni, Luh Mei (2022) Effect of Capital Structure and Sales Volume on Profitability of UD XY. Repositori Politeknik Negeri Bali.

	Text (Artikel) RAMA_62301_1815644179_artikel.pdf - Accepted Version Available under License Creative Commons Attribution Non-commercial Share Alike. Download (299kB)
	Text (Surat Pernytaan Bebas Plagiarisme) RAMA_62301_1815644179_pernyataan.pdf - Supplemental Material Available under License Creative Commons Attribution Non-commercial Share Alike. Download (104kB)

Abstract

Profitability can be one of the markers to assess the good or bad performance of the company. Profitability is the compa-ny's ability to generate profits within a certain period of time, not only that profitability has an important meaning in an effort to maintain the company's continuity in the long term, because it can indicate whether the company has profitable prospects in the future. Profitability tends to be high, indicating that the company is more effective in carrying out its oper-ations so that it can increase profits optimally. The formation of capital structure and sales volume is an important aspect in knowing its effect on the company's profitability so that it can be taken into consideration for managers in making deci-sions in order to maximize profits obtained for business continuity. The purpose of this study was to examine and obtain empirical evidence of the effect of capital structure and sales volume on profitability of UD XY. This research is a type of quantitative research. Sources of data in this study using secondary data which is the result of documentation and direct observation at UD. XY related to the company's balance sheet and income statement for the 2014-2021 period. The analyti-cal method used is the classical assumption test, t test, f test and multiple linear regression analysis using SPSS. Based on the results of the classical assumption test, it is known that the capital structure and sales volume are feasible to be used in this study. While the results of the Hypothesis Test stated that: (1) the capital structure had a positive and significant effect on the profitability of UD. XY, (2) sales volume has a positive and significant effect on profitability at UD. XY and (3) simul-taneously the capital structure and sales volume affect the profitability of UD XY.

Actions (login required)

View Item