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All Journal JURNAL AKUNTANSI DAN BISNIS
Haryo Kusomo
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Economics, Econometrics & Finance

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PENGARUH PROFITABILITAS, PERTUMBUHAN ASET , UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Galuh Aninditiyah; Bambang Widjanarko Susilo; Vivi Kumalasari Subroto; Galuh Aditya; Aftuqa Sholikatur Rohmania; Haryo Kusomo
Jurnal Akuntansi dan Bisnis Vol. 4 No. 2 (2024): Oktober 2024 : Jurnal Akuntansi dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v4i2.800

Abstract

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.
PENGARUH ARUS KAS DAN LABA AKUNTANSI TERHADAP HARGA SAHAM STUDI EMPIRIS PADA BURSA EFEK INDONESIA Febriyani, Eka Rina; Haryo Kusomo
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis
Publisher : LPPM Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/c1v1wt40

Abstract

Study aims analyze the effect of accounting profit, cash flow, and stock prices of manufacturing companies listed on the IDX. The sample is companies that have complete cash flow reports, net profit data for three consecutive years, 2022 to 2024. The research population is manufacturing companies on the IDX. This study uses purposive sampling as its methodological framework. The research sample meets the criteria set by the researcher. Determining the criteria is very important to prevent errors in selecting research samples, which can ultimately affect the results of the study. The research sample consists of 16 manufacturing companies listed on the IDX. The research findings show that partial cash flow does not affect stock prices. Accounting profit affects stock prices. Cash flow and Accounting profit simultaneously affect stock prices empirical studies conducted on invoicing companies on the Indonesia Stock Exchange.
Co-Authors Aftuqa Sholikatur Rohmania Bambang Widjanarko Susilo Febriyani, Eka Rina Galuh Aditya Galuh Aninditiyah Vivi Kumalasari, Vivi