Hita Akuntansi dan Keuangan
Vol 1 No 1 (2020): Hita Akuntansi Dan Keuangan

PENGARUH STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR BARANG KONSUMSI DI BURSA EFEK INDONESIA TAHUN 2016-2018

Luh Ayu Armita (Universitas Hindu Indonesia)
Sang Ayu Putu Arie Indraswarawati (Universitas Hindu Indonesia)



Article Info

Publish Date
13 Jul 2020

Abstract

Thel purpose ofl thisl study was to determine thel effect ofl assetl structurel and company sizeonl capital structurel inl thel manufacturingl companies inl thel consumer goods industry sector whichwere listed onl thel Indonesial Stock Exchange inl 2016-2018. Thisl study uses external secondarydata, external secondary datal used inl thisl study is thel annual report ofl thel consumer goodsindustry sector which is onl thel Indonesial Stock Exchange inl 2016-2018 through thel websitewww.idx.co.id. inl thisl study thel samplingl usingl Purposive Samplingl techniques with certainconsiderations, where thel sample is 72 companies manufacturingl consumer goods industry sectorswhich are listed onl thel Indonesial Stock Exchange inl 2016-2018. Thel datal analysis technique usedis multiple linearl regression analysis. Based onl thel results ofl thel analysis found that assetlstructurel has a positive and significant effect onl capital structurel. Thisl shows that increasingl thelstructurel ofl assetls inl companies manufacturingl consumer goods, it tends to increase thel capitalstructurel. Thel size ofl thel company has no significant effect onl capital structurel. Thisl shows thatchanges inl company size (up or down) inl consumer goods manufacturingl companies, do not affectthel capital structurel.

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Journal Info

Abbrev

HAK

Publisher

Subject

Economics, Econometrics & Finance

Description

- Akuntansi - Budaya - Akuntansi - Agama - Akuntansi - Pendidikan - Akuntansi - Pasar Modal - Akuntansi Forensik - Akuntansi Keprilakuan - Akuntansi Lingkungan - Akuntansi Manajemen - Akuntansi Perpajakan - Auditing - Akuntansi Sektor Publik - Akuntansi Keuangan - Sistem Informasi ...