Jurnal Mantik
Vol. 5 No. 2 (2021): Augustus: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)

The Effect of Assets Structure and Company Size on Capital Structure in Food and Beverage Companies Listed on The Indonesia Stock Exchange for The 2014-2018 Period

Rapat Piter Sony Hutauruk (Sekolah Tinggi Ekonomi Bina Karya)



Article Info

Publish Date
15 Jun 2021

Abstract

This study aims to determine how the influence of asset structure and company size on food and beverage companies listed on the Indonesia Stock Exchange for the period 2014-2018. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2014-2018 period, totaling 14 companies. Samples were taken as many as 7 companies with a sampling technique using purposive sampling, namely where the sample was selected by adjusting to certain criteria or goals. Regression analysis method used is multiple linear regression and to test the hypothesis used t test and f test at a significant level or alpha = 5%. The research data were analyzed or processed using the SPSS version 23 program. Based on the research results, it was 0.279 or 27.9%. This shows that if the asset structure and firm size can explain the capital structure of 27.9%, the remaining 72.1% (100% - 27.9%) is explained by other variables outside this research model. In the multiple linear regression test results obtained the following regression equation: Y = 0.829 + 1.854X1 0.043X2 + e. The results of the hypothesis test state that: H1 is accepted, it can be seen from the tcount value is 3.897 > ttable 2.03452 and with a significance value of 0.000 <0.05, the asset structure affects the capital structure. H2 is rejected, it can be seen from the value of tcount is -0.686 > ttable -2.03452 and with a significance value of 0.498 > 0.05, firm size has no effect on capital structure. H3 is accepted, it can be seen from the Fcount value is 7.593 > Ftable 3.29 with a significance value of 0.002 <0.05, so the asset structure and firm size have a simultaneous effect on the capital structure.

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Journal Info

Abbrev

mantik

Publisher

Subject

Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Jurnal Mantik (Manajemen, Teknologi Informatika dan Komunikasi) is a scientific journal in information systems/informati containing the scientific literature on studies of pure and applied research in information systems/information technology,Comptuer Science and management science and public ...