Jurnal Paradigma Akuntansi
Vol. 5 No. 1 (2023): Januari 2023

PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL

Bjorn Patrick Ibrahim (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)
Tony Sudirgo (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
22 Jan 2023

Abstract

This research aims to obtain empirical evidence regarding the effect of liquidity, profitability, firm size and asset structure on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. This study used 76 samples from manufacturing companies selected by purposive sampling method. The data used are secondary data in the form of financial reports. Data processing in this study using the E-views 10.0 program. The results of this study indicate that liquidity have negative and significant effect on capital structure, profitability have negative and significant effect on capital structure, firm size have positive and significant effect on capital structure, and asset structure have negative and significant effect on capital structure. For future research, it is recommended to adding other independent variables, extending the research period, and increase the company's sector.

Copyrights © 2023






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 ...