Jurnal Kontemporer Akuntansi
Volume 3, No.2, September 2023

DINAMIKA STRUKTUR MODAL PERBANKAN

Nerissa Arviana (Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta)
Ishak Ramli (Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta)
Kurniati W Andini (Program Studi Magister Akuntansi, Universitas Tarumanagara Jakarta)

Article Info

Publish Date
02 Oct 2023

Abstract

The purpose of this study was to determine whether taxes, credit, size of liquidity and bank profitability affect the bank's capital structure and whether the bank's capital structure affects the bank's liquidity and profitability. This study uses 93 samples, namely 31 banks listed on the Indonesian stock exchange in the 2018-2020 period. The results of this study indicate that taxes, firm size, liquidity and profitability affect the capital structure and capital structure affects liquidity and profitability

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Journal Info
Jurnal Kontemporer Akuntansi
Website

Abbrev

JKA

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Kontemporer Akuntansi merupakan jurnal yang mempublikasikan artikel-artikel dari mahasiswa Program Studi (Prodi) S2 Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara dengan ISSN 2809-7912(elektronik) . Kajian artikel terkait dengan bidang ilmu Akuntansi seperti Perpajakan, ...