Article Per Year (5 Year)
p-Index From 2019 - 2024
3.662
P-Index
This Author published in this journals
All Journal AKUNTABILITAS Nominal: Barometer Riset Akuntansi dan Manajemen Akuisisi : Jurnal Akuntansi Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Sains Manajemen:Jurnal Manajemen UNSERA JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Competitive Jurnal Akuntansi dan Keuangan KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Revenue : Jurnal Ilmiah Akuntansi Management and Accounting Expose Jurnal Akuntansi dan Keuangan (JAK) TRANSFORMASI : JURNAL PENGABDIAN PADA MASYARAKAT LAWSUIT JURNAL PERPAJAKAN
Umdiana, Nana
Universitas Serang Raya
Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 36 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

 1 
ANALISIS KEPUTUSAN PENDANAAN TERHADAP STRUKTUR MODAL MELALUI TRADE OFF THEORY Nana Umdiana; Dyah Lupita Sari
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 8, No 2 (2020): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v8i2.4779

Abstract

This study aims to analyze funding decisions on capital structure through trade off theory in property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. Profitability is measured using the return on equity ratio, asset structure is measured by fixed assets ratio and funding decisions are measured by debt. to equity ratio. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange for the period 2015-2018. The data analyzed is secondary data in financial reports or annual reports. The sample selection used purposive sampling method and the sample obtained in this study were 40 data from 10 companies. In this research, the analytical method used is descriptive statistics, classical assumption test, multiple regression analysis and statistical test. The results of the analysis in this study indicate that there is no effect of profitability on funding decisions, there is an effect of asset structure on funding decisions. This shows that the asset structure influences the company's decision making in funding.
Co-Authors Abdul Malik Aryanti Pratiwi Claudia, Hashifa Cucu Nurjanah Denny Putri Hapsari Denny Putri Hapsari Denny Putri Hapsari, Denny Putri Dian Maulita Dian Maulita, Dian Dien Sefty Framita Dyah Lupita Sari Elvina Ari Vianty Entis Haryadi Farah Tri Megawati Ghina Hamidah Ghina Hamidah, Ghina Hashifa Claudia Herman Wijaya Irda Dayanti Kiki Khoifin, Kiki Kodriyah Kodriyah Linda Lulu Nailufaroh Megawati, Farah Tri Nafiudin Nafiudin, Nafiudin Najibulloh Asror Nikke Yusnita Mahardini Paradiba, Sintia Reyka Angraini Santi Octaviani Shifa Tivana Sintia Paradiba Siska Siska siti desi rahmawati siti desi rahmawati, siti desi Titi Sumiati Yuyun Fatmawati