Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 11, No 2 (2015): Akuntansi dan Sistem Teknologi Informasi

PENGARUH STRUKTUR AKTIVA, PERTUMBUHAN PENJUALAN, DIVIDEND PAYOUT RATIO, LIKUIDITAS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL

Eviani, Anantia Dewi (Unknown)



Article Info

Publish Date
13 Jan 2016

Abstract

The research purposed to identity and analyze the effect of tangibility assets, sales growth, dividend payout ratio, liquidity, and profitability on capital structure. Sampling was purposive sampling method, in order to obtain a sample of 33 manufactured companies listed on The Indonesia Stock Exchange in the year of 2011-2013. Data was used from the Indonesia Capital Market Directory (ICMD) and Financial Statements manufactured company. The analysis method of this research that used was multiple linear regressions analysis. The result showed that board of (1) tangibility assets did not have significant influence the capital structure, (2) sales growth has significant influence the capital structure, (3) dividend payout ratio has significant influence the capital structure, (4) liquidity has significant influence the capital structure (5) profitability has significant influence the capital structure. Keywords: capital structure, tangibility assets, sales growth, dividend payout ratio, liquidity, profitability

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Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...