FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI

Kenji, Rosmita Rasyid (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara Jakarta)

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

The purpose of this study is to analyze the influence of profitability, firm size, tangibility,  and  liquidity  on  capital  structure  in  consumer  goods  companies  listed  in Indonesia Stock Exchange from period 2015-2018. The research method used on this study was purposive sampling with a total sample of 26 companies listed on the Indonesia Stock Exchange. The data type that was used in this study issecondary data. Data was obtained from  financial  statements  taken  from   www.idx.co.id.  The  results  of  the  study  show  that profitability and tangibility have a positive effect on capital structure, liquidity has a negative effect on capital structure, and firm size does not have any effect on capital structure.