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PENGARUH UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, PROFITABILITAS, STRUKTUR AKTIVA, LIKUIDITAS TERHADAP STRUKTUR MODAL Ambarsari, Ririt; Hermanto, Suwardi Bambang
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 6, No 3 (2017)
Publisher : STIESIA

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Abstract

The purpose of the research is to examine the influence of firm size, sales growth, profitability, asset structureand liquidity to the capital structure of food and beverages companies which are listed in Indonesia StockExchange in 2011-2015 periods. The sample collection technique has been carried out by using purposivesampling method and 10 companies with the observation period from 2011 to 2015 have been selected assamples, so 50 observation data have been obtained. Secondary data sources have been obtained from IndonesiaStock Exchange and the Indonesia Stock Exchange official website, http://www.idx.co.id/ The data analysis hasbeen done by using multiple linear regression analysis and SPSS program. Based on the results of the analysis itcan be concluded that: (1) sales growth and asset structure has positive influence to the capital structure of foodand beverages companies which are listed in Indonesia Stock Exchange; (2) firm size does not have anysignificant influence to the capital structure of food and beverages companies which are listed in Indonesia StockExchange; (3) profitability and liquidity has negative influence to the capital structure of food and beveragescompanies which are listed in Indonesia Stock Exchange.Keywords: sales growth, asset structure, firm size, profitability, capital structure.