Intelektual : Jurnal Penelitian Dosen Akuntansi
Vol 1 No 1 (2022): JURNAL INTELEKTUAL

Pengaruh Likuiditas, Profitabilitas dan Struktur Aktiva terhadap Struktur Modal pada Perusahaan Farmasi yang Terdaftar Di Bursa Efek Indonesia Periode 2018-2020

Ayu Lestari, Febi (Unknown)
Adnan Pratama, Ifanny (Unknown)



Article Info

Publish Date
02 May 2022

Abstract

Introduction/Main Objectives: To determine the effect of liquidity, profitability, asset structure on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX). Background Problems: As a result of Covid-19 the role of the pharmaceutical sector is very important and needed so that the needs in terms of medicines consumed during treatment and recovery are very much needed, both personal requests (individuals) and agencies (Hospitals and Health Centers). Novelty: Researching pharmaceutical sector companies for a period of three years when there was an outbreak of a very dangerous virus, namely COVID-19, both in the world and especially in Indonesia, was very influential, especially for the economy in the pharmaceutical company sector. Research Methods: This type of research is descriptive quantitative approach using secondary data and analysis tools using SPSS. Finding/Results: Liquidity, profitability, asset structure on capital structure then partially profitability has no significant effect on capital structure, liquidity and asset structure have a negative and significant effect on capital structure. Conclusion: It becomes a material consideration in making investment decisions and pays more attention to the rate of return on shares as well as knowing more about obtaining financial statement information.

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Journal Info

Abbrev

jin

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Description

Journal Intelektual (JIN) is an open access, and peer-reviewed journal. JIN try to disseminate current and original articles from researchers and practitioners on various accounting disciplines such as: financial accounting, auditing, cost accounting, management accounting, tax accounting, budgeting ...