Accounting Global Journal
Vol 7, No 1 (2023): Accounting Global Journal

The Influence Of Profitability, Liquidity, Asset Structure, And Company Size On Capital Structure Pharmaceutical Companies In The Covid-19 Pandemic

Ilmiyati, Ismi (Unknown)
Muniroh, Hetty (Unknown)



Article Info

Publish Date
30 Apr 2023

Abstract

The purpose of the research to be conducted is to determine the effect of profitability, liquidity, asset structure, and company size on the capital structure of pharmaceutical companies during the Covid-19 pandemic. Researchers used the documentation method, the entire population of 12 pharmaceutical companies listed on the Indonesia Stock Exchange after being outliers became 9 companies, 5 years of research from 2017-2021. Data analysis techniques using the classical assumption test, descriptive statistics, multiple linear regression analysis, t test and test the coefficient of determination. The conclusion of the research results is that profitability, liquidity, and firm size have a significant negative in accordance with the direction of the hypothesis, while the asset structure is not in accordance with the direction of the first hypothesis, with the final result having a significant negative.

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Journal Info

Abbrev

AccGlobal

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting Global Journal (AGJ) with E-ISSN 2623-1778 and P-ISSN 2622-7177 is a journal published by Accounting Department, the Economics and Business Faculty, Universitas Muria Kudus. The articles can be written in Bahasa Indonesia or english by researchers, academics, practitioners, and observers ...