Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN CONSUMER NON-CYCLICALS

Ryan Filbert Antoni (Unknown)
Agustin Ekadjaja (Unknown)

Article Info

Publish Date
03 Jun 2026

Abstract

This study aims to obtain empirical evidence regarding the effect of profitability, liquidity and firm size on capital structure in consumer non-cyclicals companies. The sampling technique used was purposive sampling. The sample data in this study were 90 sample data. This study uses secondary data that is processed using Eviews version 12. The results of the F test show that profitability, liquidity and firm size together have a significant effect on capital structure. The results of the t test show that firm size have a positive and significant effect on capital structure while profitability and liquidity has a negative and significant effect on capital structure.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...