Analisis Pengaruh Tingkat Keuntungan, Belanja Modal dan Perubahan Modal Terhadap Instrumen Hutang Jangka Panjang

Abstract

This Study Entitled "Effect Of Profitability Analysis, Capital Expenditure And Capital Changes To Long-Term Debt Instruments". The Purpose Of This Study Was To Examine The Effect Of Fiscal Deficits On Long-Term Debt Instruments. The Fiscal Deficit In This Study Is Proxied By The Rate Of Profit, Changes In Capital Expenditures And Changes In Working Capital. The Samples Studied Are Companies That Enter Into The Jakarta Islamic Index (Jii) For Three Consecutive Years, Namely In 2012-2014. The Analytical Method Used To Test The Hypothesis Is Multiple Linear Regression Analysis. The Results Showed No Significant Effect The Rate Of Profit And Change In Working Capital Variables On Long-Term Debt Instruments. While Capital Expenditure Variables Have A Significant Positive Effect On Long-Term Debt Instruments.