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Journal : Jurnal Akuntansi Profesi

Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI Ramadani, Alviyah; Cipta, Wayan; Widiastini, Ni Made Ary
Jurnal Akuntansi Profesi Vol 12, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29249

Abstract

This study aimed at examinizing the effect of: (1) The Profitability and Liquidity on Capital Structure, (2) The Profitability on Capital Structure, (3) The Liquidity on Capital Structure in Retail Trade companies listed in Indonesian Stock Exchange. The research design uses a causal and effect relationship. The subjects used in this study were Retail Trade companies has listed in Indonesian Stock Exchange. The object of this study was profitability, liquidity and capital structure. The population of Retail Trade companies listed on the Indonesia Stock Exchange is 25 companies and those who submit the reports are 22 companies. The data collected by document recording, then analyzed by multiple linear regression analysis. The results of this study showed that: (1) Profitability and Liquidity had a significant effect on the Capital Structure with a contribution, (2) Profitability had a significant negative effect to the Capital Structure, (3) Liquidity had a significant negative effect on the Capital Structure. 
Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI Alviyah Ramadani; Wayan Cipta; Ni Made Ary Widiastini
Jurnal Akuntansi Profesi Vol. 12 No. 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i1.29249

Abstract

This study aimed at examinizing the effect of: (1) The Profitability and Liquidity on Capital Structure, (2) The Profitability on Capital Structure, (3) The Liquidity on Capital Structure in Retail Trade companies listed in Indonesian Stock Exchange. The research design uses a causal and effect relationship. The subjects used in this study were Retail Trade companies has listed in Indonesian Stock Exchange. The object of this study was profitability, liquidity and capital structure. The population of Retail Trade companies listed on the Indonesia Stock Exchange is 25 companies and those who submit the reports are 22 companies. The data collected by document recording, then analyzed by multiple linear regression analysis. The results of this study showed that: (1) Profitability and Liquidity had a significant effect on the Capital Structure with a contribution, (2) Profitability had a significant negative effect to the Capital Structure, (3) Liquidity had a significant negative effect on the Capital Structure. 
Co-Authors Adinata, Komang Ricky Wira Adityanti, Kadek Yuli Agastya Ida Bagus Oka Aksama, I Gede Ukas Alviyah Ramadani Arisanti, Ni Putu Hertina Artawan, Komang Agus Atnawati, Ida Ayu Devi Chandradilova, Kadek Devy Ariningsih Dewantari, Fiorentina Dewi, Luh Putu Triyanti Aristiana Dewi, Ni Luh Putu Triyanti Aristiana Dini Andiani Dini Anggraeni Sirad Dirgayusa, I Bagus Raka Diyah, Nadiya Yatining Dwi Dilliana Putri Eddy Tri Haryanto Edy Sujana Erna Wiles Erna Wiles Fajar Yualida Isti Koma Fajar Yualida Isti Koma Fridayana Yudiaatmaja Gede Elga Krisna Gita Gede Nanda Afrivania Gede Putu Agus Jana Susila Gede Rasben Dantes Gede Wirata Gita, Gede Elga Krisna Gunawan, Dani Heryanda, Komang Krisna I Dewa Made Oka Sayoga I Gede Harry Pramana I Gede Mudana I Gede Putra Nugraha I Gede Ukas Aksama I Ketut Sida Arsa, I Ketut Sida I Ketut Sutapa I Ketut Sutapa I Made Dodi Pramana I Made Gunawan I Made Mertanadi I Made Pradana Adiputra I Made Santiara I Made Satriawan I Made Wira Kusuma Jaya I Nengah Dasi Astawa I Nengah Suarmanayasa I Nengah Suastika I Nyoman Gde Prananta Bendesa I Putu Krisna Yudha I Wayan Ardika I Wayan Karyasa I Wayan Putra Yasa I Wayan Rona Ida Ayu Devi Atnawati Irawan, Celesta Flora Irmayanti, Putu Agnes Iskandar, Dinan Silmi Jaya, I Made Wira Kusuma Kadek Dwiky Indra Udayana Kadek Hendra Negara Putra Kadek Widia Lestari Kadek Yuli Adityanti Kadek Yuli Pramawati Ketut Sedana Arta Komang Krishna Darmawan Komang Krisna Heryanda Laksana, Ida Bagus Adi Lu Ao Luh Gede Eka Yanthi Luh Juni Widayanti Luh Putu Sukawati Made Anik Widyastuti Made Anik Wiryantini Made Aristia Prayudi Mahaputra, Kadek Ardi Mahardika, Yudha M. Nadiya Yatining Diyah Ni Kadek Nuariningsih Ni Kadek Sinarwati Ni Ketut Dewi Irwanti Ni Luh Febry Sukma Andryani  Ni Luh Ina Handariani Ni Luh Ina Handariani Ni Luh Putu Agustini Karta Ni Luh Wayan Sayang Telagawathi Ni Made Suci Ni Nyoman Kusmariyatni Ni Wayan Arini Nuariningsih, Ni Kadek Nyoman Dini Andiani Pramana, I Made Dodi Pramawati, Kadek Yuli Putra, I Dewa Putu Pasnadi Putri, Dwi Dilliana Putu Agnes Irmayanti Putu Indah Rahmawati RAHMAWATIIS, Putu Indah Ramadani, Alviyah RISADIANTA, Gede Dwi Roni Ekha Putera Rosa, Siti Annisa Silvia Santiara, I Made Sayoga, Dewa Sukawati, Luh Putu Suryani Mariapul Simanjuntak Susilowati, Gabriella Trianasari Udayana, Kadek Dwiky Indra Utarini, Ni Kadek Nora Wayan Cipta Wibawa, Nyoman Darma Wibowo, Totok Hari Widayanti, Luh Juni Widia Lestari, Kadek Wirasetia, Putu Andi Yudha M. Mahardika Yudiatmaja, Fridayana Yudiatmaja, Fridayana Zhao Chunying