JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal)
Vol 10 No 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024

Efek Risiko Bisnis, Risiko Keuangan Dan Growth Opportunity Pada Struktur Modal Perusahaan Manufaktur Food And Beverage

Naeli Makarima (IAIN KUDUS)
Bayu Tri Cahya (IAIN KUDUS)
Johan  Affandi (IAIN KUDUS)
Tri Hanum Arifah (Magister Ekonomi Syariah, Pascasarjana Institut Agama Islam Negeri Kudus)
Umi Hanifah (Universitas Duta Bangsa Surakarta)



Article Info

Publish Date
08 Jul 2024

Abstract

This research is research that aims to analyze the influence of business risk, financial risk, and growth opportunity on the capital structure of food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2020-2022 period. The background to this research is the occurrence of fluctuations which tend to decrease the company's capital structure. This type of research is associative research. The kind of approach used is a quantitative approach. Sampling in this research used the purposive sampling method. Purposive sampling is a technique for determining samples based on special considerations so that they are worthy of being used as samples. The sample in this study consisted of 14 food and beverage manufacturing companies listed on the Indonesian Sharia Stock Index. The data used in the research is secondary data obtained from the official website of each relevant company. The research results show that partial financial risk has a positive effect on capital structure. Meanwhile, business risk and growth opportunity do not affect capital structure.

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Journal Info

Abbrev

JRAK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Bisnis (JRAK) diterbitkan oleh Politeknik LP3I Bandung bekerja sama dengan Program Studi Akuntansi Politeknik LP3I Bandung secara berkala (setiap enam bulan). Tujuan jurnal ini adalah untuk mempublikasikan hasil riset maupun pemikiran akuntansi dan atau keuangan yang ...