e_Jurnal Ilmiah Riset Akuntansi
Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021

PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Dian Pisesah (Universitas Islam Malang)
Anik Malikah (Universitas Islam Malang)
Junaidi Junaidi (Universitas Islam Malang)



Article Info

Publish Date
24 Feb 2021

Abstract

This study aims to determine the effect of profitability, asset structure and company size on the capital structure of the food and beverage sector manufacturing companies listed on the Indonesia stock exchange in the 2016-2018 period. The number of samples of this study were 11 companies, the sample of this study was determined by purposive sampling method. Data collection uses the documentation method which is the method used to obtain data and information in the form of books, archives, documents, writing numbers and images in the form of reports and about theories relating to the problem being studied. Based on the results of this study concluded that Profitability (Return on assets / ROA) has a significant negative effect on the variable capital structure (Debt to Equity Ratio). Asset Structure (Fixed Assets to Total Assets / FATA) has a significant positive effect on the capital structure variable (Debt to Equity Ratio) and Company Size (SIZE) has a significant positive effect on the capital structure variable (Debt to Equity Ratio).Keywords: Profitability (ROA), Asset Structure (FATA), Firm Size (SIZE) and Capital Structure (DER).

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...