Apssai Accounting Review (ApAR)
Vol 2 No 1 (2022): April

PENGARUH LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL DENGAN TINGKAT PERTUMBUHAN SEBAGAI MODERASI

Ramadhan, Muhammad Rifqi (Unknown)
Mayangsari, Sekar (Unknown)



Article Info

Publish Date
26 Apr 2022

Abstract

This study aims to examine the impact of liquidity, asset structure, and managerial ownership on capital structure with growth rate as a moderating variable. This empirical analysis is based on secondary data on manufacturing businesses listed on the Indonesia Stock Exchange. Purposive sampling was used, resulting in as many as 74 firms being acquired. Data sources were acquired from www.idx.co.id and the observation period 2018-2020. According to the findings of this study, liquidity and management ownership have a negative correlation with capital structure, and Asset Structure does not correlate with capital structure. Moreover, the growth rate mitigates the negative correlation between liquidity on capital structure. The growth rate does not enhance the positive correlation between asset structure on capital structure and does not mitigate the negative correlation between managerial ownership on capital structure.  

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Journal Info

Abbrev

apar

Publisher

Subject

Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

Covering various fields of accounting and finance, ApAR publishes research papers, viewpoint, conceptual paper, case study, literature review, and general review that address significant issues focusing on Indonesia. Coverage includes but not limited to: 1. Financial accounting 2. Managerial ...