ANALISIS STRUKTUR MODAL DAN MODAL KERJA TERHADAP OPTIMALISASI OPERASIONAL DI PERUSAHAAN JASA PERBAIKAN KAPAL

  • Natasya Putri Kurniawan Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
  • Triyonowati Triyonowati Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Keywords: debt to assets ratio, working capital turnover, return on assets

Abstract

This research examines the effect of capilal structure and work capilal on the operational optimization at the ship repair and maintenance company during 2020-2024. The independent variables were capital structure which was referred to as Debt to Assets Ratto and work capital which was referred to as working capital turnover. Meanwhile, the dependent variable was company operationa, optimiation which was referred to as Return On Assets The research applies quantitatively. Furthermore, the data were priman) and secondary. The primary data were for instance: journals, literature, or certain companies" esearch, and the secondary data were PT. Indo Abadi Tehnik financia statements during 2020-2024. Moreover, the data collection technique used purposive sampling, in which the sample was based on the criteria given. In line with that, there were 20 samples from one company- The data analysis technique used multiple linear regression with SPSS 26 The result shows that the Debt to Assets Ratio has an insignificant elfect on the Return On Assets of the ship repair and maintenance company. On the other hand, the Working Capital Turnover has a positirve and significant effect on the Return on Assets of the ship repair and maintenance company.

Published
2026-03-12