Daniel Sembiring Pelawi, Tony Sudirgo
Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di BEI Daniel Sembiring Pelawi, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.928 KB) | DOI: 10.24912/jpa.v3i1.11504

Abstract

The purpose of this study is to examine the factors that influence capital structure. The population in this study was 140 manufacturing companies and after sample selection using a purposive sampling technique, 44 companies met the criteria. The dependent variable in this study is the capital structure and independent variables consisting of profitability, liquidity, sales growth, and company size. The results of this study indicate that the profitability, liquidity, sales growth, and company size variables together affect the capital structure, and partially profitability has a positive but not significant effect on the capital structure, liquidity has a negative but not significant effect on the capital structure, growth sales have a positive but not significant effect on capital structure, and company size has a positive and significant effect on capital structure.