Jurnal Paradigma Akuntansi
Vol 3, No 4 (2021): Oktober 2021

Analisa Profitabilitas, Likuiditas, Pertumbuhan Penjualan, Struktur Aset Terhadap Struktur Modal

Peter Utama, Vidyarto Nugroho (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
12 Nov 2021

Abstract

The purpose of this study is to test empirically the relationship between profitability, liquidity, sales growth, and asset structure on capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study used 59 manufacturing companies that have been selected using the purposive sampling method, where the population that became sample had met the predetermined criteria, the total population was 166 for three years. The data in this study used secondary data. Data processing in this study used econometrics views (E-Views) version 11 software. The results of this study indicate that profitability, liquidity, sales growth, and asset structure have no effect on capital structure. The implication of this research is to provide input to management and investors in paying attention to the company's capital structure, because the capital structure reflects the company's financial performance

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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 ...