JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG
Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang

ANALISIS KEPUTUSAN PENDANAAN TERHADAP STRUKTUR MODAL MELALUI TRADE OFF THEORY

Nana Umdiana (Universitas Serang Raya)
Dyah Lupita Sari (Universitas Serang Raya)



Article Info

Publish Date
31 Jul 2020

Abstract

This study aims to analyze funding decisions on capital structure through trade off theory in property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. Profitability is measured using the return on equity ratio, asset structure is measured by fixed assets ratio and funding decisions are measured by debt. to equity ratio. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data analyzed is secondary data in financial reports or annual reports. The sample selection used purposive sampling method and the sample obtained in this study were 40 data from 10 companies. In this research, the analytical method used is descriptive statistics, classical assumption test, multiple regression analysis and statistical test. The results of the analysis in this study indicate that there is no effect of profitability on funding decisions, there is an effect of asset structure on funding decisions. This shows that the asset structure influences the company's decision making in funding.

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Journal Info

Abbrev

JIA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi Universitas Pamulang is a publication media of scientific research in the field of accounting published by Accounting Study Program Faculty of Economics, University of Pamulang on a regular basis every six months with the aim as a medium of communication and disseminate ...