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PENGARUH STRUKTUR MODAL, STRUKTUR HUTANG TERHADAP KINERJA KEUANGAN PERUSAHAAN INDUSTRI DASAR KIMIA TAHUN 2018-2022
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, dan debt to equity ratio terhadap earning per share (EPS) pada perusahaan industri dasar kimia yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Metode yang digunakan dalam penelitian teknik sampling purposive dengan jumlah sampel 27 dan alat analisis analisis regresi berganda dengan menggunakan uji asumsi klasik. Hasil penelitian menunjukkan bahwa kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, serta debt to equity ratio tidak memiliki pengaruh signifikan terhadap EPS. Temuan ini mengindikasikan bahwa struktur kepemilikan dan tingkat utang perusahaan dalam industri dasar kimia tidak secara langsung menentukan kinerja profitabilitas perusahaan yang diukur melalui EPS selama periode penelitian. Implikasi penelitian pada periode penelitian kecenderungan para pemegang saham lebih berorientasi pada keberlanjutan usaha hal ini dikarenakan faktor eksternal yang sangat kuat di era covid-19 di dalam memengaruhi perusahaan
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DOI: https://doi.org/10.32528/jiai.v9i2.23272
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