Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PERUSAHAAN PERBANKAN PERIODE 2016 – 2019

utami, anis (Unknown)
Anita Wijayanti (Unknown)
Endang Masitoh (Unknown)



Article Info

Publish Date
25 Nov 2021

Abstract

This study aims to find out about the influence of ROA, ROE, size and FAR on thecapital structure of the company. The population in this study is banking companieslisted on the Indonesia Stock Exchange for the period 2016-2019 as many as 42companies and 121 samples. this study used multiple linear regressions as ananalysis aalat. The results of hypothesis testing show that ROA affects the capitalstructure of the company, this can be interpreted that the higher roa owned by thecompany, the lower the capital structure of the company. Hypothesis 2 testing showsthat ROE affects the company's capital structure. It can be concluded that the higherthe ROE owned by the company, the higher the capital structure of the company. Thetest results showed that size and FAR had no effect on the capital structure. Thismeans that the size and FAR cannot affect the up/down capital structure of thecompany..

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...