Jurnal Akuntansi dan Keuangan
Vol 10, No 2 (2021)

PENGARUH STRUKTUR ASET, PROFITABILITAS, LIKUIDITAS DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI

DESY MARIANI (Universitas Budiluhur)
SURYANI SURYANI (Universitas Budi Luhur)



Article Info

Publish Date
01 Oct 2021

Abstract

This study aims to examine the effect of Asset Structure, Profitability, Liquidity and Business Risk on Capital Structure in Manufacturing Companies in the Consumer Goods Industry Sector listed on the Indonesia Stock Exchange for the 2016-2020 period. The method used in this study is a quantitative method. The data used is secondary data obtained from financial reports published on www.idx.co.id. The population of this research is all manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2020 period totaling 64 companies. The sampling technique in this study used purposive sampling method with a total sample of 38 companies. This study uses descriptive statistical analysis and multiple linear regression. The results showed that Liquidity had a negative and significant effect on Capital Structure, while Asset Structure, Profitability and Business Risk had no effect on Capital Structure.

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Journal Info

Abbrev

akeu

Publisher

Subject

Social Sciences

Description

akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, akuntansi keperilakuan, pengauditan, perpajakan, sistem informasi ...