Jurnal Akuntansi Barelang
Vol 4 No 2 (2020): Jurnal Akuntansi Barelang

PENGARUH STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL

Hermaya Ompusunggu (Universitas Putera Batam)



Article Info

Publish Date
02 Jul 2020

Abstract

The purpose of this research is to exemine the effect of asset structure and sales growth to the capital structure. The data in this research is the secondary data by using financial statement data. The population in this research were companies which are listed in the Indonesia Stock Exchange with the mining sector from 2014 to 2018. The sample collection technique has been done by using purposive sampling and 8 (eight) companies which meet the criteria have been selected as the research samples. The measurement of capital structure has been done by Debt to Equity Ratio (DER). The analysis has been done by using multiple linear regression. The result of the research shows the partial regression analysis is asset structure significant effect on capital structure with significance 0,317 > 0,05 and sales growth significant effect on capital structure with significance 0,039 < 0,05. While the results obtained simultaneously variable asset structure and sales growth significantly influence capital structure with significance 0,039 < 0,05.

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Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

This journal contains accounting studies which include Financial Accounting, Public Sector Accounting, Management Accounting, Economic, Islamic Financial Accounting and Management, Auditing, Corporate Governance, Ethics and Professionalism, Corporate Finance, Accounting Education, Taxation, Capital ...