Jurnal Riset Keuangan dan Akuntansi (JRKA)
Vol 7, No 1 (2021): Jurnal Riset Keuangan dan Akuntansi (JRKA)

PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL

Euis Dinda Meisyta (Universitas Kuningan)
Ayus Ahmad Yusuf (Universitas Kuningan)
Lia Dwi Martika (Universitas Kuningan)



Article Info

Publish Date
30 Jun 2021

Abstract

The purpose of this study is to determine the factors that affect the capital structure. With the independent variables are profitability, asset structure and company size. The population in this study were manufacturing companies in the pulp and paper sub-sector for the period 2015 to 2018. The sampling technique was saturated samples where the samples of this study were 9 companies that met the sampling criteria. The method used is descriptive and verification methods with quantitative data. The data collection technique uses nonparticipating observation. The analysis technique used in this research is descriptive analysis, classical assumption test, panel data regression analysis, coefficient of determination and hypothesis testing using the Eviews Ver 9.0 application program. Hypothesis testing shows that profitability, asset structure and company size simultaneously affect the capital structure. Profitability has a positive and significant effect on capital structure. Asset structure has a positive and significant effect on capital structure. Firm size has a positive and significant effect on capital structure.  Keywords   : Profitability, Asset Structure, Company Size and Structure Capital

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Journal Info

Abbrev

jrka

Publisher

Subject

Economics, Econometrics & Finance

Description

JRKA (Jurnal Riset Keuangan dan Akuntansi) diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Kuningan secara berkala dua kali dalam satu tahun yaitu pada bulan Februari dan Agustus. Tujuan jurnal ini adalah untuk mempublikasikan hasil riset Keuangan dan Akuntansi yang relevan ...