Year: 2019
Type: article
Abstract: This study aims to determine and analyze the influence of capital structure on the profitability of Micro, Small and Medium Enterprises (MSMEs) in the city of Tasikmalaya.The research objectives are described in three objectives, namely knowing and analyzing 1) the effect of short-term debt on profitability, 2) the effect of long-term debt on profitability, and 3) the effect of total debt on profitability.The method used in this study is a survey method with a sample of 30 MSMEs that are considered representative of the MSME population in the city of Tasikmalaya.The data analysis used in this study is multiple linear regression analysis with the help of SPSS software.The results showed that Short-term Debt to Asset had a positive and significant effect on the profitability of MSMEs in the city of Tasikmalaya, Long-term Debt to Asset had a positive and significant effect on the profitability of MSMEs in the city of Tasikmalaya, while Total Debt to Asset had a negative but insignificant effect towards the profitability of MSMEs in the city of Tasikmalaya.
Authors: Rita Tri Yusnita, Budhi Wahyu Fitriadi
Institution: Universitas Perjuangan Tasikmalaya
Language: Indonesian
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W2955407676