LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL TERHADAP STRUKTUR MODAL DENGAN FIRM SIZE SEBAGAI MODERASI

Richard Julian
Herman Ruslim

Jurnal Kontemporer Akuntansi
Volume 4, No.1, Maret 2024

on capital structure with firm size as a moderating variable. This study uses a quantitative method by taking apopulation of companies listed on the Indonesia Stock Exchange (IDX) in the property sector. The sample wasselected by purposive sampling technique in order to obtain a sample of 17 property companies. The data analysismethod used is multiple regression analysis and moderation regression analysis using the SPSS 25 test tool. Theresults show that liquidity has a negative effect on capital structure, asset structure has a negative effect on capitalstructure, managerial ownership has a positive effect on capital structure, and managerial ownership has a positiveeffect on capital structure. The proven moderation test results are firm size significantly moderate the relationshipbetween institutional ownership and capital structure.