The Influence of Capital Structure Towards Profitability of Fishery Companies Listed in Indonesia Stock Exchange

Siti Rochmah, Diah Yuliana, Arini Novandalina


This study discuss the effect of capital structure on profitability at fishery companies listed on the BEI (2014-2016.). The research aims to Analyze the influence of capital structure of Debt to Equity Ratio (DER) to Return On Equity ROE) on Fishery Companies listed on the Stock Exchange. The population in this research are three fishery companies with capital structure and Profitability of fishery company listed in Indonesia Stock Exchange. Whereas the sample selection method used is Purposive Sampling. Based on the results of data analysis and discussion that has been described then the conclusions in this study are DER Ratio influencing the ROE of Fisheries Companies listed in Indonesia Stock Exchange period 2014 -2016. The hypothesis that there is a positive influence is rejected. Because the results of research on fishery companies turned out to show negative results.

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Copyright (c) 2018 Siti Rochmah, Diah Yuliana, Arini Novandalina

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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