Ukuran perusahaan memoderasi pengaruh profitabilitas, current ratio, dan tingkat pajak terhadap debt equity ratio

Purwansyah, Fetiah Dwi and Yuliana, Indah ORCID: https://orcid.org/0000-0002-6346-7850 (2023) Ukuran perusahaan memoderasi pengaruh profitabilitas, current ratio, dan tingkat pajak terhadap debt equity ratio. Jurnal Ekbis: Analisis, Prediksi dan Informasi, 24 (1). pp. 16-30. ISSN 1979746X (p.); 26214210 (e.)

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Abstract

This study aims to determine the effect of profitability, tax rate, and current ratio on the debt equity ratio , namely the ratio in the calculation of capital structure. By including company size as a moderating variable, it is hoped that it can strengthen or weaken the relationship between variables in companies engaged in the financial sector and the trade, services and investment sectors in the period 2018 to 2020. The test is carried out using statistical software Smart PLSThe results showed that the profitability and current ratio partially had a significant negative effect on the debt equity ratio, while the tax rate partially had no effect on the debt equity ratio. Meanwhile, simultaneously profitability, CR, and tax rate have a significant negative effect. Meanwhile, the size of the company partially can only moderate the relationship between profitability and current ratio to debt equity ratio, and current ratio partially had a significant negative effect on the debt equity ratio, while the tax rate partially had no effect on the debt equity ratio. Meanwhile, simultaneously profitability, CR, and tax rate have a significant negative effect. Meanwhile, the size of the company partially can only moderate the relationship between profitability and current ratio to debt equity ratio.

Item Type:	Journal Article
Keywords:	Ukuran Perusahaan; Profitabilitas; Current Ratio; tingkat pajak; debt equity ratio; company size; profitability; tax level
Subjects:	15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1599 Other Commerce, Management, Tourism and Services
Divisions:	Faculty of Economics > Department of Management
Depositing User:	indah yuliana
Date Deposited:	20 Feb 2024 08:32

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