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

PENGARUH LIKUIDITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN DIVIDEN TERHADAP STUKTUR MODAL PERUSAHAAN JASA NON-KEUANGAN

Juan Ho (Unknown)
Hendro Lukman (Unknown)



Article Info

Publish Date
02 Nov 2023

Abstract

The purpose of this study is to obtain empirical evidence about whether or not the influence of liquidity, business risk, firm size, dan dividend on capital structure, either partially or simultaneously. This study used 78 data sample from non-banking service company listed on the Indonesian Stock Exchange 2015 – 2020. Sample was selected by purposive sampling. Testing in this study used multiple regression analysis techniques with the help of Statistical Package for Social Science (SPSS 28.0). The result of this study indicate that liquidity and firm size significantly influence the capital structure. While business risk and dividend does not significantly influence the capital structure. The implication of this study is that company need to pay attention to variables such as liquidity and firm size when the company want to make a decision about capital structure.

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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 ...