Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PERUSAHAAN JASA YANG TERDAFTAR DI BEI

Windatia Delfina Paulin, Elizabeth Sugiarto (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
09 Oct 2020

Abstract

This research aims to obtain empirical evidence about asset structure, firm size, growth opportunity, profitability, and liquidity that affect the capital structure of companies in the service companies that listed in Indonesian Stock Exchange. The period of observation in this study is the year from 2016 to 2018. Samples taken in this study as many as 579 data based on non probability sampling methods and purposive sampling techniques. This study uses multiple regression analysis. The results of this study indicate that the firm size have a positive significant effect on the capital structure, profitability dan liquidity have a negative significant effect on the capital structure, asset structure and growth opportunity does not have a significant effect on the capital structure.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...