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

PENGARUH PROFITABILITAS, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL

Ricky Chandra (Unknown)
Jonnardi Sutan (Unknown)

Article Info

Publish Date
22 Jan 2023

Abstract

This research aims to analyze the effect of profitability, sales growth, and company size on capital structure. This research is conducted by using 125 sample data of manufacturing companies in the infrastructure, utility, and transportation sub-sectors listed in Indonesia Stock Exchange in the period 2015-2019. This sampling method is using purposive sampling method and processed using EViews 11 program. The results showed that the profitability variable has a negative and significant effect on the capital structure, the sales growth variable had a positive and significant effect on the capital structure, the firm size variable had a negative and significant effect on the structure capital.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...