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

FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA PERUSAHAAN HEALTHCARE PERIODE 2019–2021

Cindy Cindy (Unknown)
Henryanto Wijaya (Unknown)



Article Info

Publish Date
24 Apr 2026

Abstract

This research is to find out how the influence of firm size, volatility, uniqueness, and tangibility on capital structure in healthcare companies listed on the IDX in the period 2019 to 2021. The sample used in this study was purposive sampling with 15 companies as samples. This research analysis uses panel data regression analysis processed using the E-views 12 application. The results of this study show that Firm size has a positive and significant influence on capital structure, volatility has a positive and insignificant influence on capital structure, uniqueness has a negative and insignificant influence on capital structure, tangibility has a positive and significant influence on capital structure. The implications of this research are expected to help financial management to manage the company's capital structure.

Copyrights © 2026






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 ...