Competitive Jurnal Akuntansi dan Keuangan
Vol 6, No 2 (2022): Competitive Jurnal Akuntansi dan Keuangan

THE EFFECT OF COMPANY SIZE AND LIQUIDITY ON CAPITAL STRUCTURE

Sarah Mutiara (Universitas Singaperbangsa Karawang)
Nana Diana (Universitas Singaperbangsa Karawang)



Article Info

Publish Date
04 Jan 2023

Abstract

The purpose of this study was to determine whether company size and liquidity have a partial and silmutant effect on the capital structure. The independent variables in this study are company size and liquidity. Meanwhile, the dependent variable in this study is the capital structure. The population in this study were companies registered in the Jakarta Islamic Index (JII) for the period 2017 - 2019. The sample used in this study were 19 companies over a period of 3 years with a total of 57 samples selected using the purposive sampling method. The analysis method used in this research is descriptive statistical analysis, classical assumption test and hypothesis testing using SPSS 25 software. From the results of testing Hypothesis 1 shows that firm size has a positive and significant effect on capital structure. Hypothesis 2 shows that liquidity has a negative and significant effect on capital structure. Meanwhile, Hypothesis 3 shows that firm size and liquidity have a positive and significant effect on the capital structure. This research is expected to add insight and reference in science, governance and other fields.

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Journal Info

Abbrev

competitive

Publisher

Subject

Economics, Econometrics & Finance

Description

Subjek area COMPETITIVE meliputi: Auditing, Perpajakan, Akuntansi Keuangan, Akuntansi Syariah, Akuntansi Keperilakuan, Akuntansi Lingkungan, Akuntansi Manajemen, Sistem Informasi Akuntansi, Good Corporate Governance, Corporate Social Responsibility, Corporate Sustainability, dan Manajemen ...