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

VOLATILITAS LABA DAN FAKTOR LAINNYA YANG MEMENGARUHI STRUKTUR MODAL

Devona Johan Chuang (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)
Viriany Viriany (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
22 Jan 2023

Abstract

The purpose of this research is to determine the effect of asset structure, profitability, growth opportunity liquidity and earning volatility on capital structure of manufacturing company listed in Indonesia Stock Exchange (IDX) during the 2017 – 2019 period. The sample selection in this study was carried out using purposive sampling method and resulted in a valid sample of 32 companies. Hypothesis testing is performed by multiple regression analysis of panel data. This research was conducted with the help of the EViews11 software. The results obtained from this study indicate that asset structure, profitability and liquidity have a significant effect on capital structure, while growth opportunity and earnings volatility do not have a significant effect on capital structure. The implication of this research is that the asset structure, profitability and liquidity need to be improved so that the company's capital structure can decrease.

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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 ...