Jurnal Paradigma Akuntansi
Vol 1, No 3 (2019): Juli 2019

Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur

Jason Ivander, Jamaludin Iskak (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)



Article Info

Publish Date
13 Sep 2019

Abstract

This research serves as a purpose to analyze the effect of asset structure, profitability, firm size, and liquidity on capital structure within manufacturing firms that are listed in Indonesian Stock Exchange (IDX) from 2015 – 2017. Purposive sampling method is used as the sampling method for this research. Sample count used for this research is 94 companies with data count of 240. Secondary data is used for the data collection method. Data is processed with EViews 10 version for Windows. Multiple regression is used for analyzing in this research. Tests that have been done to complete the research were model analysis, descriptive statistic, Adjusted R-Squared test, F test, and t test. The research conducted concludes if asset structure, profitability, and firm size have a significant relationship toward capital structure. On the other hand, liquidity is not significantly related to 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 ...