PENGARUH GROWTH OPPPORTUNITY, PERTUMBUHAN PENJUALAN DAN KINERJA KEUANGAN TERHADAP STRUKTUR MODAL: (Studi Empiris Pada Perusahaan Sektor Consumer Non-Cyclicals di Bursa Efek Indonesia Tahun 2019 - 2023)

Rahmawati, Dini
Purwasih, Desy

Jurnal Akuntansi Barelang
Vol 9 No 2 (2025): Jurnal Akuntansi Barelang

In this research, the companies used as research objects are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019-2023. The research used in this research uses a quantitative approach in the form of data measured on a numerical scale and uses an associative method. The aim of this research is to test and obtain empirical evidence regarding the influence of growth opportunities, sales growth and financial performance on capital structure. Based on the test results, analysis and discussion in this research, Growth Opportunity has no effect on the capital structure of non-cyclical consumer sector companies. Sales growth affects the capital structure of non-cyclical consumer sector companies. Financial performance has no effect on the capital structure of non-cyclical consumer sector companies. Keywords: Non Cyclical Consumer Sector Companies, Growth Opportunities, Sales Growth, Financial Performance and Capital Structure.