PENGARUH STRUKTUR MODAL DAN PERPUTARAN PERSEDIAAN TERHADAP PERUBAHAN LABA PADA PERUSAHAAN SUB SEKTOR PERDAGANGAN ECERAN DI BURSA EFEK INDONESIA

Abstract

This study aims to determine the effect of capital structure and inventory turnover on earnings changes. The population in this study is the retail trade sub-sector of the Indonesia Stock Exchange. Determination of samples using purposive sampling method. The samples studied in this study were 9 companies. The results of the study concluded that capital structure measured by the ratio of debt to equity ratio has no significant effect on earnings changes, inventory turnover has no significant effect on earnings changes, and simultaneously, capital structure and inventory turnover have no significant effect on earnings changes.