Jurnal Paradigma Akuntansi
Vol. 4 No. 4 (2022): Oktober 2022

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TAHUN 2017-2019

Christian Alessandro (Unknown)
Augustpaosa Nariman (Unknown)



Article Info

Publish Date
18 Oct 2022

Abstract

This research aims to find out how the role of the firm's size, profitability and liquidity to the company's capital structure, especially in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019. Sample selection was done by purposive sampling method and valid data obtained are 76 companies. Data processing techniquesusing multiple regression analysis assisted by EViews data processing software version 11 and Microsoft Excel 2019. The results of this study show that the size of the firm has a significant influence on the company's capital structure, and that profitability and liquidity have an influence on the company's capital structure. The implication of this research isthat the company's management can optimize the capital structure of the company to maintain the continuity of its company.

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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 ...