E-JURNAL AKUNTANSI
Vol 30 No 11 (2020)

Pengaruh Struktur Aktiva, Likuiditas, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal

Ni Nyoman Paramitha (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)
I Nyoman Wijana Asmara Putra (Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia)



Article Info

Publish Date
28 Nov 2020

Abstract

This study aims to determine the effect of asset structure, liquidity, sales growth and business risk on capital structure. This study took a sample of property and real estate companies listed on the Indonesia Stock Exchange in the period 2016-2018. The sample in this study was taken by the nonprobability sampling method using purposive sampling technique, so as many as 42 companies were obtained. The total sample taken for 3 years was 126 observations. The technique used in this research is multiple linear regression analysis. Based on the results of this research analysis proves that the structure of assets and sales growth has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Business risk does not affect the capital structure. Keywords: Asset Structure; Liquidity; Sales Growth; Business Risk; 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 ...