Jurnal Paradigma Akuntansi
Vol. 7 No. 3 (2025): Juli 2025

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR FOOD AND BEVERAGE

Frarisca, Angelica (Unknown)
Nariman, August Paosa (Unknown)



Article Info

Publish Date
17 Jul 2025

Abstract

This study aims to obtain empirical evidence whether profitability, liquidity, company size affect the capital structure of food and beverage manufacturing companies listed on the IDX in 2019-2022. Factors that determine the capital structure include profitability, liquidity and firm size. Sample was selected using purposive sampling method and the valid data was 15 companies. Data processing techniques using descriptive multiple correlation coefficient analysis, determination coefficient analysis, multiple linear regression test, F-test and t-test that helped by IBM SPSS statistics 25. Based on the results of simultaneous research tests, it shows that the variables profitability, liquidity and firm size together have a significant influence on capital structure. Based on the results of the partial test research, it shows that the profitability variables individually have am insignificant positive effect on capital structure, liquidity individually have a significant negative effect on capital structure and firm size individually have a significant positive effect on capital structure.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...