Effects Of Debt Policy In Islamic Perspectives And Capital Structure Implications On Profitability Telecommunication Services Companies In Indonesia
Peneliti
Assoc. Prof. Dr Ely Suhayati, S.E., M.Si., Ak. CA
Deskripsi/Abstrak
This study purpose is to determine effect of debt policy in Islamic perspective and capital structure implications on profitability telecommunications service companies in Indonesia. A population in this study is data on Indonesia Stock Exchange from 2015 to 2019 which uses annual financial reports. A sample taken by researchers in this study is Data on Financial Position Statements, Profit and Loss and Other Comprehensive Income and Notes on Financial Statements (CALK) Telecommunication Service Companies in Indonesia from 2015 to 2019. A method used in this research is multiple linear regression with approach correlation coefficient. To obtain more accurate results in multiple linear regression analysis, classical assumption testing is carried out so that a results obtained are in a regression equation form. This study results indicate that a Debt Policy in an Islamic Perspective has a moderate effect and is positively correlated to profitability, meaning that an increasing effectiveness debt policy in an Islamic perspective implementation, a profitability growth will increase. Meanwhile, capital structure has a moderate effect and has a negative correlation to profitability, meaning that an greater debt composition compared to capital, profitability higher. It is hoped that this research can contribute to further research that discusses profitability.
Publikasi
Judul | Jenis | Media | Tahun |
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Effects Of Debt Policy In Islamic Perspectives And Capital Structure Implications On Profitability Telecommunication Services Companies In Indonesia | Jurnal Nasional Terakreditasi | Jurnal Ekonomi dan Bisnis Islam Volume: 6 Nomor: 1 | 2020 |
Detail Penelitian
Program Studi | : | AKUNTANSI - S1 |
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Tingkat | : | Nasional |
Jenis Litabmas | : | Pengembangan Eksperimental |
Skim Litabmas | : | - |
Kategori Bidang Litabmas | : | Social Sciences |
Bidang Litabmas | : | Economics |
Kategori Tujuan Sosial Ekonomi | : | Economic Framework |
Tujuan Sosial Ekonomi | : | Economic Development and Environment |
Kelompok Bidang | : | ILMU SOSIAL |
Tahun Usulan | : | 2020 |
Tahun Pelaksanaan | : | 2021 |
Tahun Pelaksanaan Ke- | : | 1 |
Tahun Kegiatan | : | 2021 |
Lama Kegiatan (dalam tahun) | : | |
Lokasi Kegiatan | : | Indonesia |