FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR INDONESIA

Michelle Gautami Japar, Merry Susanti (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 2 (2020): April 2020

The purpose of this study is to determinethe factors affecting the capital structure of  the  company  manufacturing  listed  in  IDX  for  the  period  2016-2018them  are  asset structure, profitability, liquidity, company size, growth, and sales growth, with a total of 100 samples. This study uses secondary data which tested using Eviews 10. The results of this study showed that asset structure, profitability, liquidity, growth, and sales growth have no effect on capital structure, while company size has effect on capital structure.