Financial structure and debt management on company profit performance

Abstract

The purpose of this study is to. Analyzing the financial structure. Managing debt. The effect on earnings performance with the efficiency ratio as an intervening variable on the Garuda airline. This research method uses a quantitative approach. Data analysis techniques. Using SPSS 21 for Windows. Multiple regression statistical test by analyzing statistical t-test and f-statistics test. The results of the regression test with. The independent variables are financial structure, debt management simultaneously has no effect on the intervening variable (efficiency ratio) with a significance value = 0.129. The analysis to explain the dependent variable is 10%.. Regression test of independent variables with financial structure, debt management. The intervening variable (efficiency ratio) simultaneously affects the dependent variable on earnings performance with a significance value of 0.001 and the analysis model can explain the dependent variable of 35.1%.

Company performance analysis and tax aggressiveness

“…Based on the results of panel data regression analysis using the random effects model in table 3, the probability value of the Return on Asset (ROA) variable is 0.0139. This value indicates that for return on assets (ROA) -value 0.0139 < alpha 0.05, then reject H0 which means that return on assets (ROA) has a significant effect on tax aggressiveness (Harahap et al, 2021;Taufik, 2022).…”