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Pengaruh Struktur Aset, Profitabilitas, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Struktur Modal Pada Perusahaan Manufaktur di Sektor Industri Barang dan Konsumsi Syafril Syafril; Muhammad Fahmi
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 1 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i1.y2021.p92-103

Abstract

AbstractThis study aims to determine the effect of Asset Structure, Profitability, Company Growth and Company Size on the Capital Structure of Manufacturing Companies in the Goods and Consumption Industry Sector Listed on the Indonesia Stock Exchange (BEI) Period 2017 - 2019. This study uses a sample of 26 manufacturing companies in the goods and consumption industry sector which is listed on the Indonesia Stock Exchange (IDX) period 2017 - 2019. The data used are secondary data obtained from the site www.idx.co.id. The sampling method is purposive sampling. The data analysis method used is multiple linear regression. The results of this study, it is known that partially the structure of the Asset Structure has a Significant Effect on the Capital Structure, while the Profitability, Company Growth, and Company Size variables do not have a Significant Effect on the Capital Structure. Simultaneously the independent variables Asset Structure, Profitability, Company Growth, and Company Size have a Significant Effect on the Capital Structure of Manufacturing Companies in the Goods and Consumption Industry Sector on the Indonesia Stock Exchange Period 2017-2019 Keywords: Capital Structure; Asset Structure; Profitability; Company Growth; Company SizeAbstrakPenelitian ini bertujuan untuk mengetahui pengaruh struktur aset, profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan terhadap struktur modal pada perusahaan manufaktur di sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2017 - 2019. Penelitian ini menggunakan sampel dari 26 perusahaan manufaktur di sektor industri barang dan konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017 - 2019. Data yang digunakan adalah data sekunder yang diperoleh dari situs www.idx.co.id. Metode pengambilan sampel adalah purposive sampling. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian ini, diketahui bahwa secara parsial struktur struktur aktiva memiliki pengaruh signifikan terhadap struktur modal, sedangkan variabel profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap struktur modal. Secara simultan variabel independen struktur aset, profitabilitas, pertumbuhan perusahaan dan ukuran perusahaan memiliki pengaruh signifikan terhadap struktur modal perusahaan manufaktur di sektor industri barang dan konsumsi di Bursa Efek Indonesia Periode 2017-2019 Kata Kunci : struktur modal; struktur aktiva; profitabilitas, pertumbuhan perusahaan; ukuran perusahaan 
THEORY OF ACCEPTANCE MODEL UNTUK EVALUASI PERILAKU PENGGUNA SISTEM INFORMASI DI PERGURUAN TINGGI (STUDI KASUS: ASMI CITRA NUSANTARA DI BANJARMASIN) Muhammad Fahmi
AL-ULUM: JURNAL SAINS DAN TEKNOLOGI Vol 7, No 1 (2021)
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (702.698 KB) | DOI: 10.31602/ajst.v7i1.6403

Abstract

Various advantages of Information System technology in Universities encourage the use of Information Systems in Universities, until now it has become a necessity no longer a necessity or compulsion for an institution. Utilization of Information Systems in Universities as information centers can be one of the strategies to develop the level of education. This research aims to find out the picture of the successful application of Information System technology in universities as an information center based on user evaluation in the campus environment of ASMI Citra Nusantara Banjarmasin. Evaluation can predict the level of utilization of technology in the future. The method used in the study was a survey with 158 research samples with the Theory of Acceptance Model approach analyzed using the Partial Least Square technique. The results showed that all proposed hypotheses were acceptable so that the variables in the Theory of Acceptance Model could describe user attitudes in information system evaluation. This research can be one of the reviews that shows that the Theory of Acceptance Model as the right model for quantitative-based Information System evaluation research and case studies. This study concludes that the Theory of Acceptance Model is relevant in determining and assessing user behavior regarding the use of technology