IMPLIKASI CR DAN ROE TERHADAP PERUBAHAN LABA DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERASI: PERSPEKTIF TEORI SIGNALING
Keywords:
ROE, CR, Profit Change, Capital Structure, financial performance
Abstract
Pengelolaan sumber daya destinasi wisata membutuhkan langkah konkret, salah satunya dengan menggunakan indikator kinerja keuangan. Penelitian ini memfokuskan pada pengaruh Return On Equity (ROE) dan Cash Ratio (CR) terhadap Perubahan Laba (PL), dengan struktur modal sebagai variabel moderasi. Pendekatan yang digunakan adalah kuantitatif, dengan laporan keuangan wisata Somber Rajeh sebagai populasi. Sampel diambil secara purposive sampling dari laporan keuangan selama dua tahun terakhir. Hasil penelitian menunjukkan bahwa ROE dan CR tidak dimoderasi oleh struktur modal, yang berarti bahwa metrik keuangan ini tidak berpengaruh terhadap perubahan laba melalui struktur modal. Temuan ini menunjukkan bahwa ROE dan CR bukanlah penentu kuat dalam variasi laba. Namun, penelitian ini memberikan wawasan penting bagi pengelola Somber Rajeh. Untuk meningkatkan kinerja keuangan dan memastikan keberlanjutan, pengelola pariwisata dapat memanfaatkan pelatihan yang meningkatkan keterampilan dalam mengelola usaha pariwisata.
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2024-10-16
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