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Jurnal

Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 16 No. 2 (2021) · pp. 10–20

DOI
10.52062/jaked.v16i2.1938
ISSN
2621-6787, 1978-4848
Published
2021-11-04
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 2.54), with a value of significance (0.000 < 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.

Keywords

Collaboration network of the authors

40 authors · 118 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Siti RofingatunAffiliation unknown7
Meinarni AsnawiAffiliation unknown7
Syaikhul FalahAffiliation unknown4
Pascalina V. S SesaAffiliation unknown3
Agustinus SalleAffiliation unknown3
Cornelia Desiana MataniAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Bill J. C PangayowAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Andi SetiawanAffiliation unknown1
Hastutie AndriatiAffiliation unknown1
Anita OktavianiAffiliation unknown1
Muhammad DjatmikoAffiliation unknown1
Abner SP MarlissaAffiliation unknown1
Paulus Allo LayukAffiliation unknown1
Hary DarmawanAffiliation unknown1
Galih J. M MansnandifuAffiliation unknown1
Mariolin Ance SanggenafaAffiliation unknown1
Dian Junita DewiAffiliation unknown1
Linda Yuliani HutadjuluAffiliation unknown1
Bill PangayowAffiliation unknown1
Muhammad Imran KalamAffiliation unknown1
Febriana SagalaAffiliation unknown1
Sara M. ParuAffiliation unknown1
Rosalin Ledi Diana AnouwAffiliation unknown1
Hesty T. SalleAffiliation unknown1
Nelly Puspita K. PanjaitanAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Hastutie Noor AndriatiAffiliation unknown1
Klara WonarAffiliation unknown1
Hesty Theresia SalleAffiliation unknown1
Theo AllolayukAffiliation unknown1
Ramasoyan Arung LambaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Pengaruh Struktur Modal, Risiko Bisnis, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sub Sektor Real Estate Dan Properti Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019</dc:title>
	<dc:creator>Sesa, Pascalina Van Sweet</dc:creator>
	<dc:creator>Arung Lamba, Rama Soyan</dc:creator>
	<dc:creator>Patma, Kurniawan</dc:creator>
	<dc:creator>Larasati, Rudiawie</dc:creator>
	<dc:subject xml:lang="en-US">Capital structure</dc:subject>
	<dc:subject xml:lang="en-US">business risk</dc:subject>
	<dc:subject xml:lang="en-US">sales growth</dc:subject>
	<dc:subject xml:lang="en-US">company size</dc:subject>
	<dc:subject xml:lang="en-US">financial performance</dc:subject>
	<dc:description xml:lang="en-US">This research aims to empirically examine the influence of capital structure, business risk, sales growth and company size on financial performance both partially and simultaneously in real estate and property sub-sectors located on the Indonesia Stock Exchange 2015-2020. This type of research is quantitative research. The data used is secondary data. A population of 77 companies with sampling techniques is the purposive sampling method. A sample of 10 companies was obtained multiplied by 6 years so that the sample obtained as much as 60 financial statement data. The analysis method used is multiple regression analysis with the help of SPSS21. Statistical results on variable capital structure (X1) value tcalculated smaller than ttable (-1,276 &amp;lt; 2.005) with significantly greater than 0.05, business risk variable (X2) value tcalculates greater than ttable (44,228 &amp;gt; 2.005) with a significant smaller than 0.05, sales growth variable (X3)calculated value t smaller than ttable (-0.288 &amp;lt; 2.005) with a significant larger than 0.05, company size variable (X4) number tcount value smaller than ttable (1,267 &amp;lt; 2.005) with a significant greater than 0.05. Simultaneously from the statistical results it is known that the value of Fcalculates greater than the value of Ftable (611,856 &amp;gt; 2.54), with a value of significance (0.000 &amp;lt; 0.05).. The results of this study showed that variables in capital structure, sales growth and company size partially had no effect on financial performance and business risk variables partially had a significant effect on financial performance. While the variables of capital structure, business risk, sales growth and company size simultaneously affect financial performance.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2021-11-04</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1938</dc:identifier>
	<dc:identifier>10.52062/jaked.v16i2.1938</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 16 No. 2 (2021): November; 10-20</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 16 No 2 (2021): November; 10-20</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1938/1511</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>