Jurnal Paradigma Akuntansi
Vol. 5 No. 4 (2023): Oktober 2023

PENGARUH ASSET TANGIBILITY, PROFITABILITAS, PERTUMBUHAN PERUSAHAAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL

Graciella, Meggan (Unknown)
Ekadjaja, Agustin (Unknown)



Article Info

Publish Date
02 Nov 2023

Abstract

The purpose of this study is to provide empirical evidence on the impact of asset tangibility, profitability, growth and liquidity on the capital structure in manufacturing industry companies listed in Indonesian Stock Exchange during the period of 2018-2020. In this research, samples used of 74 manufacturing companies for three years were selected previously using the purposive sampling mtehod. Secondary Data were used in this research which is in the form of financial information from financial statement. Data was processed by eviews 12. The results of this study shows that asset tangibility, profitability, and growth have a significant effect on capital structure. Suggestion that can be given for next research it is expected to use other independent variables such as company size, non-debt tax shield, company age that might show better result.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...