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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Siasat Bisnis E-Jurnal Akuntansi Universitas Udayana Jurnal Keuangan dan Perbankan Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business Journal of Accounting and Investment Syntax Literate : Jurnal Ilmiah Indonesia The Indonesian Journal of Accounting Research Indonesian Capital Market Review Journal of Indonesian Economy and Business
Marwan Asri
Department Of Management, Faculty Of Economics And Business, Universitas Gadjah Mada
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : E-Jurnal Akuntansi Universitas Udayana

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The Influence of Liquidity Toward Capital Structure Astriyani Sandya Paramita; Yohanes Suhardjo; Marwan Asri
E-Jurnal Akuntansi Vol 31 No 11 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i11.p10

Abstract

Globalization and technological developments in the business world, both in the industry are growing rapidly. Most of the manufacturing companies use the debt as their capital structure which can be seen from the fluctuation of debt to equity (DER) ratio in 2014-2017. This research aims to examine the influence of liquidity toward capital structure in manufacturing companies listed on the Indonesia Stock Exchange for the 2014-2018 period, which are grouped by the company size. The multiple linear regression analysis is used to test the hypothesis. The results of this research indicate that liquidity has a negative influence toward leverage, reflects that the higher the liquidity of a company, the lower the level of leverage and vice versa. There is a consistency between large and small companies regarding the effect of liquidity on leverage. Capital structure for large and small companies still choose internal funds as the first choice. Keywords : Capital Structure; Liquidity; Large Companies; Small Companies.
Co-Authors Antonius N. Heveadi Astriyani Sandya Paramita Atika Nisrina Dewi Bernadus M. Purwanto Dewi, Atika Nisrina Eddy Junarsin Eva Yuniarti Utami Hayun Kusumah Hayun Kusumah Ike Arisanti Jogiyanto Hartono Katiya Nahda Kusdhianto Setiawan Linda Ariany Mahastanti Nuir, Rikko Sajjad Rikko Sajjad Nuir Setiyono, Bowo Shafiera Lazuarni Sri Fatmawati Tegar Satya Putra Titi Dewi Warninda Triana . Wendy Wendy Wendy Wendy wendy Wendy Yohanes Suhardjo