JURNAL RISET AKUNTANSI TIRTAYASA
Vol 6, No 1 (2021): APRIL

PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP CASH FLOW SHOCKS

Ayem, Sri (Universitas Sarjanawiyata Tamansiswa)
fransiska, imelda (Unknown)



Article Info

Publish Date
29 Apr 2021

Abstract

The purpose of this study is to determine the effect of capital structure and profitability on cash flow shocks on manufacturing companies listed of Indonesia Stock Exchange in 2015 – 2019. The data source used in this research is secondary data. The population in this study is manufacturing companies listed in Indonesia Stock Exchange. Data collection methods in this study used purpose sampling. Data analysis technique uses multiple linier regression and classical assumption test. The result showed that capital structure has no significant negative effect on cash flow shocks with a significance level of  0.741> 0.05. profitability has a significant positive effect on cash flow shocks with a significance of  0.001 < 0.05. Keywords : struktur modal, profitabilitas, cash flow shocks 

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of ...