Jurnal Paradigma Akuntansi
Vol 1, No 4 (2019): Oktober 2019

Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di BEI

Irene Tjung, Rini Tri Hastuti (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)



Article Info

Publish Date
16 Sep 2019

Abstract

The purpose of this empirical research is to examine the determinants of capital structure in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 67 manufacturing companies that were selected using purposive sampling method for a total of 201 data in three years. Data processing techniques used are Eviews version 10.0. This research used panel data regression analysis. The results of this research shows that all independent variables have effectson capital structure  simultaneously. The partially test showed that profitability, liquidity have negative significant effect to capital structure, tangible assets has no significant positive effect to capital structure, and firm size has no significant negative effect 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 ...