Roshani
Politeknik Negeri Sambas

Eliza Noviriani
Politeknik Negeri Sambas

Keywords : Capital Structur, Profitability, Financial Performance

Abstract

This research is to analyze the effect of Capital Structure Debt to Total Assets Ratio (DAR), Debt to Equity Ratio (DER) affect the company’s financial performance Rate on Equity (ROE), and Rate of return an total assets (ROA). The samples in this study were 7 (seven) health sector companies listed on the Indonesia Stock Exchange and published consecutive annual financial reports from 2017 to 2022 so that the sample of companies used in this study was 42 sample units in the form of panel data. The results of this study indicate that partially DAR capital structure has no effect on ROE company financial performance, DER capital structure has no effect on ROE company financial performance, DAR capital structure has no effect on ROA company financial performance, and DER capital structure has no effect on company financial performance ROA. So that simultaneously there is no effect of the capital structure of DAR, DER on the company’s performance ROE and ROA

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Published
2023-10-18

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Published
Vol. 11No. 1 (2023): Simposium Nasional Akuntansi Vokasi (SNAV)