Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Faktor-faktor yang mempengaruhi struktur modal pada perusahaan perdagangan eceran yang terdaftar di BEI periode 2015-2020

Angela, Michelle (Unknown)
Jumono, Sapto (Unknown)



Article Info

Publish Date
25 Oct 2022

Abstract

This study aims to determine the factors that affect the capital structure of retail trade sub-sector service companies listed on the Indonesia Stock Exchange for the 2015-2020 period by using purposive sampling as a sampling technique. This research method uses associative research using a quantitative method.. The sample used in this study was 15 companies with a total of 360 observations made for 6 years (quarters). The data analysis method used in this study is panel data regression which combines cross-section and time series data. The results of this study indicate that simultaneously the ROE, CR, AS, SIZE, GSTY, and DUMMY influence the capital structure (long-term debt to equity). The results in this study indicate that ROE, AS, SIZE, and DUMMY partially have a significant positive effect on capital structure (long-term debt to equity). Meanwhile, CR partially has a significant negative influence on capital structure (long-term debt to equity). And for the GSTY variable in this study, the results showed no effect on the capital structure (long-term debt to equity).

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...