Pengaruh Operating Leverage, Asset Structure, Dividend Policy Terhadap Capital Structure

Aurelia Angela (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)
Ardiansyah Rasyid (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

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

This research aims at how the effect of operating leverage, asset structure and dividendpolicy to the capital structure in manufacturing companies that listed in Indonesia Stock Exchangefor the period of 2016-2019. This study uses 108 data samples that selected by using purposivesampling method. The hypothesis was examined using multiple regression analysis and processedwith Eviews 11. From the results of this study, it can be concluded that asset structure anddividend policy has a significant and negative influence on capital structure. while operatingleverage has insignificant influence on capital structure.