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All Journal Akuntansi Krida Wacana Jurnal Paradigma Akuntansi Jurnal Akuntansi Jurnal Serina Abdimas
Henryanto Wijaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA PERUSAHAAN HEALTHCARE PERIODE 2019–2021 Cindy Cindy; Henryanto Wijaya
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/dkesaw55

Abstract

This research is to find out how the influence of firm size, volatility, uniqueness, and tangibility on capital structure in healthcare companies listed on the IDX in the period 2019 to 2021. The sample used in this study was purposive sampling with 15 companies as samples. This research analysis uses panel data regression analysis processed using the E-views 12 application. The results of this study show that Firm size has a positive and significant influence on capital structure, volatility has a positive and insignificant influence on capital structure, uniqueness has a negative and insignificant influence on capital structure, tangibility has a positive and significant influence on capital structure. The implications of this research are expected to help financial management to manage the company's capital structure.
Co-Authors Cindy Cindy Erryka Goritman Eugenia Steviana Felicia Gunawan Happy Darmawan Happy Darmawan Irvan Tiaras Irvan Tiaras Ivan Ivan Ivan Ivan Lisa Amelia Nadia Pricillia Sauliam Budianto Setiawan Setiawan Windy Yuvia Winny Ratanadewi Yola