JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha
Vol. 7 No. 1 (2017)

PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, UKURAN PERUSAHAAN, LIKUIDITAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2015)

Ni Made Noviana Chintya Devi . (Unknown)
Ni Luh Gede Erni Sulindawati, SE. Ak,M . (Unknown)
Made Arie Wahyuni, S.E. . (Unknown)



Article Info

Publish Date
28 Feb 2017

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Struktur Aktiva, Profitabilitas, Ukuran Perusahaan, Likuiditas, dan Kepemilikan Manajerial terhadap Struktur Modal. Sampel penelitian berjumlah 39 perusahaan manufaktur, yang ditentukan dengan metode purposive sampling. Jenis data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan manufaktur periode tahun 2013-2015. Teknik analisis data menggunakan analisis regresi linear berganda dengan bantuan program SPSS versi 20.0. Hasil penelitian ini menunjukkan bahwa: (1) struktur aktiva berpengaruh negatif dan tidak signifikan terhadap struktur modal; (2) profitabilitas berpengaruh negatif dan signifikan terhadap struktur modal; (3) ukuran perusahaan berpengaruh positif dan tidak signifikan terhadap struktur modal; (4) likuiditas berpengaruh negatif dan signifikan terhadap struktur modal; (5) kepemilikan manajerial berpengaruh positif dan tidak signifikan terhadap struktur modal; (6) struktur aktiva, profitabilitas, ukuran perusahaan, likuiditas, dan kepemilikan manajerial secara simultan berpengaruh signifikan terhadap struktur modal.Kata Kunci : struktur aktiva, profitabilitas, ukuran perusahaan, likuiditas, kepemilikan manajerial dan struktur modal This study was aimed at finding out the effect of asset structure, profitability, size of corporation, liquidity, and managerial ownership on corporate capital structure. The sample was 39 manufacturing corporations determined by purposive sampling method. The study used secondary data in the form of financial reports of the manufacturing corporations in the 2013-2015 period. The data were analyzed by multiple linear regression analysis aided by SPSS version 20.0 program. The results showed that (1) asset structure has a negative and insignificant effect on capital structure, (2) profitability has a negative and insignificant effect on capital structure, (3) size of corporation has a negative and insignificant effect on capital structure, (4) liquidity has a negative and insignificant effect on capital structure, (5) managerial ownership has a positive and insignificant effect on capital structure, (6) asset structure, profitability, size of corporation, liquidity, and managerial ownership simultaneously have significant effect on capital structure.keyword : asset structure, profitability, size of corporation, liquidity, managerial ownership, and capital structure

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Journal Info

Abbrev

S1ak

Publisher

Subject

Humanities Social Sciences

Description

IMAT ( Jurnal Ilmiah Mahasiswa Akuntansi ) Undiksha provides a medium for disseminating novel articles related to economy and business among international academics, practitioners, regulators, and public. JIMAT accepts articles any research methodology that meet the standards established for ...