Jurnal Ilmiah Raflesia Akuntansi
Vol 8 No 2 (2022): Jurnal Ilmiah Raflesia Akuntansi

PENGARUH PERTUMBUHAN ASET DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PERUSAHAAN SEKTOR KONSUMSI PRIMER

Khoirunnisa Azzahra (Universitas Pamulang)



Article Info

Publish Date
31 Oct 2022

Abstract

Capital structure is an important factor to be analyzed by investors as a material consideration in making investment decisions in order to obtain the expected return. This study aims to analyze and obtain empirical evidence of the effect of asset growth and sales growth on the capital structure of primary consumer companies listed on the Indonesia Stock Exchange in 2016-2020. This research is a quantitative study using a descriptive method, the data used is secondary data in the form of financial statements that contain numbers are then tested and describe or provide an overview of these results. The sample selection in this study used a purposive sampling technique. The data analysis method used is panel data regression processed using Eviews version 9. The population used in this study are primary consumer companies listed on the Indonesia Stock Exchange in 2016 – 2020. The samples obtained were 51 companies with 5 years of research, the total research data obtained is 255. The results of this study indicate that asset growth has no effect on capital structure and sales growth has an influence on capital structure. Simultaneously the variables of asset growth and sales growth have an influence on capital structure.

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Journal Info

Abbrev

JIRA

Publisher

Subject

Economics, Econometrics & Finance

Description

Merupakan jurnal ilmiah yang mempublikasikan hasil-hasil penelitian empiris, studi teoritis dan pemikiran kritis dalam bidang akuntansi meliputi akuntansi keuangan, akuntansi sektor publik, akuntansi manajemen, perpajakan dan ...