scholarly journals Effect of Capital Structure (CS) on Financial Performance (FP) of Chinese Listed Real Estate Companies (CLRECs)

2021 ◽  
Author(s):  
Linqing ◽  
Zhouyun
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Financial Performance

scholarly journals ANALISIS PENGARUH KONSERVATISME AKUNTANSI DAN STRUKTUR MODAL TERHADAP KINERJA KEUANGAN PERUSAHAAN

2020 ◽  
Vol 3 (1) ◽  
pp. 72
Author(s):  
Zuhrotul Millah ◽  
Luhgiatno Luhgiatno ◽  
Panca Wahyuningsih
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Financial Performance ◽  
Sampling Method ◽  
Accounting Conservatism ◽  
Building Construction ◽  
Revenue Recognition ◽  
Service Companies ◽  
Analysis Technique ◽  
Retained Earnings

The company's financial performance is an indicator of the company's success in generating profits. Conservatism is also closely related to the value of a company's assets because it includes a slowdown in revenue recognition leading to lower retained earnings and faster loss recognition. This study aims to analyze the effect of Accounting Conservatism and Capital Structure on Company Financial Performance on sub property, real estate and building construction service companies registered in May 2015-2017. In this study there are 26 data companies property, real estate and building construction with the number of observations for 3 years (2015-2017) as many as 78 research samples obtained by purposive sampling method. Data collection method is done through documentation study. The data analysis technique used is multiple regression analysis. The results of this study indicate that accounting conservatism has no effect on financial performance while capital structure has an effect on financial performance. The use of corporate debt will be able to reduce the amount of tax borne by the company, so that the reduced tax borne by the company will improve the company's performance in terms of profitability. Keywords : Accounting Conservatism; Capital Structure; Financial Performance

scholarly journals Pengaruh Operating Leverage dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Go Publik Sektor Property Dan Real Estate

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Suhesti Ningsih ◽  
Wikan Budi Utami
Keyword(s):  
Real Estate ◽  
Capital Structure ◽  
Financial Performance ◽  
Sampling Technique ◽  
T Test ◽  
Coefficient Of Determination ◽  
Real Estate Sector ◽  
Operating Variable ◽  
Public Company ◽  
Operating Leverage

The company's financial performance is a benchmark for the success of managers in running a company. This study aims to determine the effect of operating leverage and capital structure partially or simultaneously on financial performance in the Go Public Company Property and Real Estate Sector. The sampling technique in this study is to use purposive sampling. Data analysis method in this study uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together (F test) and partially (t test) and R2 test (coefficient of determination) carried out to find out how much influence the operating variable leverage (DOL) and capital structure (DER) on financial performance variables (ROA). From the t test results it is known that the variable operating leverage (DOL) and capital structure variables (DER) with a significance value of 0.044 and 0.015

Leverage and types of debt in the Listed Real Estate Companies' capital structure decisions

2016 ◽  
Author(s):  
Ranoua Bouchouicha ◽  
Alexey Zhukovskiy ◽  
Heidi Falkenbach
Keyword(s):  
Real Estate ◽  
Capital Structure

The Effect of Managerial Ownership, Financial Performance, Corporate Competition on Stock Prices with Capital Structure as the Intervening Variable in the Coal Mining Companies Listed on the Indonesia Stock Exchange

2020 ◽  
Vol 2 (1) ◽  
pp. 24-33
Author(s):  
Yulia Afriani ◽  
Abdul Rakhman Laba ◽  
Andi Aswan
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Coal Mining ◽  
Stock Prices ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Managerial Ownership ◽  
Firm Competition ◽  
Mining Companies

This study aimed to find out the effect of managerial ownership, financial performance, corporate competition on stock prices with capital structure as the intervening variable in the coal mining companies listed on the Indonesia Stock Exchange. Managerial ownership variables by the shareholding presentation. Financial performance variables by Total Asset Turnover (TATO). Firm competition variable by Concentration Ratio (CR). Capital structure variables by Debt to Equity Ratio (DER). Stock prices variable by Price to Book Value (PBV). The population of this study was the coal mining companies listed on the IDX. This study used Purposive as the sampling technique. The data source was secondary data from financial statements published through the IDX official website. This study used descriptive statistics and inferential statistics with a quantitative approach using regression techniques with the E-Views version 10 program. The results of this study showed that the dealings of managerial ownership had a positive and significant effect on DER, TATO had a negative and not significant effect on DER, while CR had a negative and significant effect on DER. The dealings of managerial ownership, TATO, DER has a positive and significant effect on PBV, while CR has a negative and not significant. The dealings of managerial ownership influences PBV through DER, interestingly TATO has no effect on PBV through DER and CR influences PBV through DER

ANALISIS KINERJA KEUANGAN PERUSAHAAN PROPERTI YANG TERDAFTAR DI BEI SEBELUM DAN SESUDAH KEBIJAKAN LOAN TO VALUE

2019 ◽  
Vol 4 (1) ◽  
pp. 79-90
Author(s):  
Ghaniy Ridha Prima ◽  
Hermanto Siregar ◽  
Ferry Syarifuddin
Keyword(s):  
Real Estate ◽  
Financial Performance ◽  
Stock Exchange ◽  
Sample Selection ◽  
Test Analysis ◽  
Asset Return ◽  
Return On Equity ◽  
Analysis Technique ◽  
Significant Difference ◽  
Before And After

The purpose of this study is to provide empirical evidence of the effects of the Loan to Value (LTV) policy on the financial performance of property and real estate companies listed on the Indonesia Stock Exchange (IDX). The sample selection uses a purposive sampling method of 42 property and real estate companies that meet the criteria. The research period is divided into 2 namely before the Loan to Value policy (2013-2014) and after the Loan to Value policy (2016-2017) with the Paired Sample t Test analysis technique. The test results show if the current ratio, Return on Asset, Return on Equity and Debt to Asset have significant differences between before and after the LTV policy is applied. While the fast ratio, cash ratio, net profit margin and Debt to Equity did not show a significant difference. Keywords: Financial Performance, Loan to Value, Property and Real Estate, Profitability Ratio, Liquidity Ratio, Solvability Ratio.

Sign in / Sign up

Export Citation Format

Share Document