Jurnal Paradigma Akuntansi
Vol. 8 No. 2 (2026): April 2026

FAKTOR – FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR INDUSTRI DI INDONESIA

Felixianto Rozali (Unknown)
Liana Susanto (Unknown)



Article Info

Publish Date
24 Apr 2026

Abstract

The purpose of this study is to obtain empirical evidence on the impact of profitability, liquidity and firm size on the capital structure of industrial sector firms listed on the Indonesian Stock Exchange for the period 2019-2021. is. The survey sample size was 36 companies from industries selected by a purposive sampling method. Study data were analyzed using multiple linear regression analysis techniques processed with Eviews 9 software. The results of this study show that profitability and firm size do not significantly affect capital structure. Liquidity has a significant negative impact on the capital structure. The implication of this study is that companies can create superior capital structures by paying attention to the components involved to increase investor confidence in their investments.

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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 ...