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All Journal Jurnal Akuntansi dan Perpajakan AFRE Accounting Financial Review JAST : Jurnal Aplikasi Sains dan Teknologi Jurnal Aplikasi Akuntansi Jurnal Ilmiah Akuntansi Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Jurnal Bakti Masyarakat Indonesia Journal of Research on Business and Tourism Bulletin of Community Engagement Jurnal Penelitian Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Prosiding Seminar Nasional Pengabdian Masyarakat
Diyah Sukanti Cahyaningsih
Department Of Accounting, Faculty Of Economics And Business, University Of Merdeka Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Social Sciences Other

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Journal : AFRE Accounting Financial Review

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Identifikasi Struktur Modal Melalui Profitabilitas, Pertumbuhan Penjualan dan Ukuran Perusahaan Chandrarin, Grahita; Cahyaningsih, Diyah Sukanti
AFRE (Accounting and Financial Review) Vol 1, No 1 (2018): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (576.857 KB) | DOI: 10.26905/afr.v1i1.2246

Abstract

This study aims to analyze the effect of profitability, sales growth and firm size on capital structure. The population of this research is basic industrial and chemical company which go public in Bursa Efek Indonesia. The observations are conducted in 2013-2016. The data source is taken from Indonesian Capital Directory Market (ICMD). Sampling technique used with purposive sampling. The sample size is 19 companies with 4 years observation period, so there are 76 observation data. Management in determining the source of financing will consider the cost or risk with a refund. In theory, pecking order management will expose the source of internal funding, external in the form of debt, then the issuance of shares. Profitability of the company during the year 2013-2016 shows positive. Sales increase except in 2015, where sales growth is negative. Company assets show an increase every year. Data analysis techniques use multiple linear regression. The results show that profitability and sales growth affect the capital structure. The size of the firm has no effect on the capital structure. The results support the pecking order theory. DOI:  https://doi.org/10.26905/afr.v1i1.2246
Co-Authors Ade Buwono Suharto Aditya Galih Sulaksono Aditya Galih Sulaksono Alfian Lalo Ana Mariani, Ana Ana Sofia Aryati Anorti Ika Wijaya Arif Saivul Affandi Aristianti, Sagita Divani Diana Zuhroh Edi Subiyantoro Flafiana Sarihartati Agun Grahita Chandrarin Harmono Karmelia Agatha Made Kumar, Abdul Malik Lian Agustina Setiyaningsih Maria Dewinta Ture Mariska, Revi Maslacha, Nur Murnitasari Norman Duma Sitinjak Nur Lailatul Husna, Nur Lailatul Parawiyati Parawiyati Pindo Tutuko Prihat Assih Purweni Widhianingrum Puspitasari, Adelya Respati Wikantiyoso Retna Safriliana Rosefamurti, Ameera Dinanti Saputra, Alfarizi Dwi Silvi Asna Prestianawati Sri Widayati Sri Widayati Sufiyanto Sufiyanto, Sufiyanto Sufoyanto, Sufiyanto Suprapti Suprapti Taufiqurrahman Taufiqurrahman Tonny Suhartono Tonny Suhartono Waluyo Djati Wuryan Andayani