AKUNTANSI DEWANTARA
Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018

PENGARUH STRUKTUR ASET DAN STRUKTUR MODAL TERHADAP CASH FLOW SHOCK

Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa Yogyakarta)
Hilda Vivi Christiyanti (Universitas Sarjanawiyata Tamansiswa Yogyakarta)



Article Info

Publish Date
30 Oct 2018

Abstract

The purpose of this study is to determine the effect of asset structure and capital structure on cash flow shock. This research is classified as causality research. The population of this research is all manufacturing companies listed on the Indonesian Stock Exchange. The sampleS used in this study are 10 companies with five years research period from 2012-2016, so that the sample of research used as many as 50 samples. Data collection methods in this study using purposive sampling. Data analysis technique used is multiple linier regression. The classical assumption test used in this research are normality test, multicollinerarity test, heteroscedasticity test, and autocorrelation test. The result of this study shows the significance of the asset structure is 0,818 and the capital structure is 0,038. Thus can be interpreted asset structure has no effect on cash flow shock. In contrast, capital structure has a positive effect on the cash flow shockKeywords: Asset Structure, Capital Structure, Cash Flow Shock.

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Journal Info

Abbrev

akuntansidewantara

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk ...