Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)

The Effects of Intellectual Disclosures Capital, Debt to Assets Ratio, Debt Equity Ratio, Company Size And Assets Turnover on Company Profitability

Authors
Diana Supriati, R. Kananto, Asiva Kusriananda
Corresponding Author
Diana Supriati
Available Online February 2019.
DOI
10.2991/aicar-18.2019.23How to use a DOI?
Keywords
assets; company size; debt to assets ratio; debt equity ratio; intellectual capital; ROA; turnover
Abstract

This study aims to determine the Influences of Intellectual Capital Disclosure (IC); Debt to Assets Ratio (DTA); Debt Equity Ratio (DER); Company Size (Size); and Assets Turnover (ATO) to Company Profitability (Empirical Study at manufacturing company registered in Indonesian stock exchange in 2011-2015). Data analysis uses multiple linear analyses using SPSS version 22 program. Population are all Manufacturing Companies listed in the Indonesia Stock Exchange in 2011-2015, the sample is determined based on purposive sampling method with number of samples 40 companies. Data uses secondary data. Data collection use documentation method through official Indonesia stock exchange (BEI) website of at www.idx.co.id. The study’s result proves simultaneously IC, DTA, DER, Size and ATO influence simultaneously to profitability of company calculated with proxy of return on assets (ROA) sig value. 0,000, F value count> F table (32,485> 2,24) while partially IC has positive and significant influence sig value. 0,022 and t count 6,566, DTA has negative and significant influence sig value. 0.001 and t arithmetic -3.497, DER has positive and significant effect sig value. 0,032 and t count 2,162, size have positive and significant influence sig value. 0.012 and t count 3.483 and ATO have positive and significant effect sig value. 0.000 and t count 4,518.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
February 2019
ISBN
10.2991/aicar-18.2019.23
ISSN
2352-5428
DOI
10.2991/aicar-18.2019.23How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Diana Supriati
AU  - R. Kananto
AU  - Asiva Kusriananda
PY  - 2019/02
DA  - 2019/02
TI  - The Effects of Intellectual Disclosures Capital, Debt to Assets Ratio, Debt Equity Ratio, Company Size And Assets Turnover on Company Profitability
BT  - Proceedings of the 5th Annual International Conference on Accounting Research (AICAR 2018)
PB  - Atlantis Press
SP  - 104
EP  - 109
SN  - 2352-5428
UR  - https://doi.org/10.2991/aicar-18.2019.23
DO  - 10.2991/aicar-18.2019.23
ID  - Supriati2019/02
ER  -