Jurnal Ilmu dan Riset Akuntansi
Vol 5, No 12 (2016): Jurnal Ilmu & Riset Akuntansi

PENGARUH UKURAN PERUSAHAAN, AKTIVA BERWUJUD DAN PROFITABILITAS TERHADAP STRUKTUR MODAL

Rhosita, Rhosita (Unknown)
Widyawati, Dini (Unknown)



Article Info

Publish Date
10 May 2017

Abstract

This research is meant to find out the firm size, tangible asset, and profitability to the capital structure onretail companies which are listed in Indonesia Stock Exchange in 2011-2014 periods. The samples are 10 retail companies which are listed in Indonesia Stock Exchange (IDX) and these companies have been selected by using purposive sampling technique. The analysis technique has been conducted in this research by using multiple regressions and classic assumption which consists of normality test, multicolinearity test, heteroscedasticity test, and autocorrelation test. Meanwhile, the hypothesis test is performed by using goodness of fit and t-test is done by using SPSS 17 version. Based on the result of multiple regressions analysis with the significance level is 5% shows that the firm size which does not have any significant influence and negative influence to the capital structure, the tangible asset which does not have any significant and negative influence to the capital structure and profitability which has significant influence and negative influence to the capital structure. Keywords: firm size, tangible asset, profitability, 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 ...