E-JURNAL AKUNTANSI
Vol 32 No 12 (2022)

Pertumbuhan Penjualan, Struktur Aset dan Struktur Modal

Eka Noor Asmara (Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia)
Hermala Kusumadewi (Sekolah Tinggi Ilmu Ekonomi Yayasan Keluarga Pahlawan Negara Yogyakarta, Indonesia)
Sidiq Ashari (Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia)
Djasmanuddin Djasmanuddin (Politeknik Yayasan Keluarga Pahlawan Negara, Indonesia)



Article Info

Publish Date
26 Dec 2022

Abstract

The research objective was to determine the effect of sales growth and asset structure on capital structure in manufacturing industry companies. The data used in this research is secondary data in financial reports. The sampling technique in this study used purposive sampling. The number of samples that match the criteria is 100 manufacturing industry companies with the 2016-2020 research period. Sales growth is measured by comparing sales in year t after deducting sales in the previous period to sales in the previous period, asset structure is measured by the fixed assets ratio, and capital structure is measured by the debt ratio. The analytical tool used is multiple linear regression. The results showed that sales growth had no significant effect on capital structure, while asset structure had a significant effect on capital structure in manufacturing industry companies. Keywords: Sales growth; Assets Structure; Capital Structure.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...