Jurnal Ilmu dan Riset Akuntansi
Vol 6, No 1 (2017)

PENGARUH PROFITABILITAS, STRUKTUR ASET DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL

Saswanto, Saswanto (Unknown)
Amanah, Lailatul (Unknown)



Article Info

Publish Date
01 Aug 2017

Abstract

This research is aimed to find out the influence of profitability, assets structure, and firm size to the capitalstructure. The population of this research is 12 automotive companies which are listed in Indonesia StockExchange. The sample collection technique has been conducted by using purposive sampling therefore, 8companies have been selected as samples. The analysis technique has been done by using multiple linearregressions analysis. The result of the test shows that profitability, assets structure, and firm size are fit / feasibleto be used as the predictor of capital structure. This result indicates that profitability, assets structure, and firmsize is feasible as the explanatory variables of capital structure. The result of the test shows that profitability hasnegative and significant influence to the capital structure, and assets structure has positive and significantinfluence to the capital structure whereas firm size does not have any influence to the capital structure.Keywords: profitability, assets structure, firm size and capital structure.

Copyrights © 2017






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 ...