Year: 2026 | Month: May | Volume: 13 | Issue: 5 | Pages: 355-368
DOI: https://doi.org/10.52403/ijrr.20260531
The Effect of Capital and Asset Structures on Profitability in Property and Real Estate Companies
Sabrin1, Hasniah2, Muhammad Faried Pratama3, Nuryamin Budi4, Andi Runis Makkulau3
1Department of Accounting Education, Faculty of Teacher Training and Education, Halu Oleo University, Kendari, Indonesia
2Department of Economic Education, Faculty of Teacher Training and Education, Halu Oleo University, Kendari, Indonesia
3Department of Management, Sekolah Tinggi Ilmu Ekonomi Enam Enam, Kendari, Indonesia
4Department of Management and Business, Faculty of Teacher Training and Education, Halu Oleo University, Kendari, Indonesia
Corresponding Author: Sabrin
ABSTRACT
The purpose of this study is to examine and analyse the effect of capital structure and asset structure on profitability in property and real estate companies listed on the IDX, the effect of capital structure on profitability in property and real estate companies listed on the IDX, and the effect of asset structure on profitability in property and real estate companies listed on the IDX. The approach used in this study is a quantitative approach. The population in this study was 85 property and real estate companies listed on the IDX. The research sample was selected using a purposive sampling method, resulting in a sample of 12 companies with an observation period of 4 years, resulting in 48 research data. Data analysis used descriptive statistics and panel data regression. The results of the study indicated that capital structure and asset structure had a positive and significant effect on profitability in property and real estate companies listed on the IDX. Capital structure had a positive and significant effect on profitability in property and real estate companies listed on the IDX, and asset structure had a positive and significant effect on profitability in property and real estate companies listed on the IDX.
Keywords: capital structure, asset structure, profitability, property, real estate companies
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