Faktor – Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur

Jurnal Paradigma Akuntansi
Vol. 4 No. 3 (2022): Juli 2022

The purpose of this research is to examine the effect of profitability, firm size, business risk, and tangibility on capital structure of manufacturing company listed on Indonesia Stock Exchange (IDX) during period 2017 – 2019. The sample used are 116 data based on purposive sampling techniques. The result showed that profitability variable has significant positive impact on capital structure, firm size variable has significant negative impact on capital structure, business risk variable has insignificant negative impact on capital structure, and tangibility variable has insignificant positive impact on capital structure.