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

Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Manufaktur Di BEI Periode 2017-2019




Article Info

Publish Date
31 Jul 2022

Abstract

This study aims to further examine the factors that affect the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study will use secondary data obtained from information in the company's financial statements. The sample selection in this study was carried out by purposive sampling technique with a total sample obtained based on predetermined criteria were 68 manufacturing companies with a total of 204 companies over a three-year period. The tools used in this study for data collection were Microsoft Excel 2010 and for data processing using E-views 10. The results of this study indicate that the profitability and sales growth variables have no significant effect on the capital structure. Meanwhile, the asset structure and sales growth variables have a significant effect on the capital structure. This research is expected to help companies to reconsider the factors that influence the formation of capital structures.

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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 ...