Jurnal Akuntansi : Transparansi dan Akuntabilitas
Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS

FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI

Rani Milansari (Unknown)
Endang Masitoh (Unknown)
Purnama Siddi (Unknown)

Article Info

Publish Date
20 Mar 2020

Abstract

This study aims to examine and analyze the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. The population in this study amounted to 26 companies and diporeleh samples of 47 companies using purposive sampling techniques. This study uses secondary data types for the period 2015 - 2018. Analysis of the data used is multiple linear regression analysis. The results showed that the company's current ratio and size affected the capital structure, while the return on assets, asset structure and sales growth did not affect the capital structure. Keywords: CR, ROA, Asset Structure, Capital Structure

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Journal Info
Jurnal Akuntansi : Transparansi dan Akuntabilitas
Website

Abbrev

JAK

Publisher

Universitas Nusa Cendana

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi: Transparansi dan Akuntabilitas diterbitkan oleh Universitas Nusa Cendana secara berkala setiap tahun dua kali (Maret dan Oktober). Tujuan penerbitan Jurnal Akuntansi: Transparansi dan Akuntabilitas adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademis dan ...