Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia

Research Article

The Effect of Capital Expenditure On Profitability With the Size of Company As The Moderating Variables

Download75 downloads
  • @INPROCEEDINGS{10.4108/eai.5-8-2020.2301085,
        author={Totok  Haryanto and Maharani  Retnaningrum},
        title={The Effect of Capital Expenditure On Profitability  With the Size of Company As The Moderating Variables},
        proceedings={Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020,  5 - 6 August 2020, Purwokerto, Indonesia},
        publisher={EAI},
        proceedings_a={ICBAE},
        year={2020},
        month={10},
        keywords={capital expenditure profitability size of the company mra},
        doi={10.4108/eai.5-8-2020.2301085}
    }
    
  • Totok Haryanto
    Maharani Retnaningrum
    Year: 2020
    The Effect of Capital Expenditure On Profitability With the Size of Company As The Moderating Variables
    ICBAE
    EAI
    DOI: 10.4108/eai.5-8-2020.2301085
Totok Haryanto1,*, Maharani Retnaningrum1
  • 1: Faculty of Business and Economic Universitas Muhammadiyah Purwokerto
*Contact email: feb.ump.th@gmail.com

Abstract

The purpose of this research is to analyze the impact of capital expenditure (CAPEX) on profitability which is moderated by firm size. The variables used in this study is the capital expenditure (CAPEX), Profitability, and Firm Size which is proxied by Ln (Total Assets). The hypothesis in this study is tested using multiple regression analysis (MRA) to examine the impact of independent variables on the dependent variables and moderation. The results illustrated that the CAPEX has an influence on profitability which moderated by firm size.