Jurnal Ilmu dan Riset Akuntansi
Vol 3, No 1 (2014)

PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL

Amiriyah, Amiriyah (Unknown)



Article Info

Publish Date
09 Oct 2015

Abstract

The purpose of this research is to examine the influence of financial performance (which is proxy with salesgrowth and profitability), company size and business risks to the capital structure. The result of the researchshows that this research regressions model has fulfilled the BLUE (Best Linear Unbiased Estimator)requirements that there is no heteroscedasticiy, multicolinearity, and autocorrelation symptoms and the data isnormally distributed. The result of multiple regression analysis shows that profitability has significant influenceto the capital structure; sales growth has significant influence to the capital structure; company size has nosignificant influence to the capital structure and business risks have no significant influence to the capitalstructure.Keywords: Profitability, Sales Growth, Company Size, Business Risks, Capital Structure.

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...