Bryan Setiawan
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FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR Bryan Setiawan; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 5 No. 4 (2023): Oktober 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i4.26444

Abstract

This study aims to determine the effect of asset structure, firm size, liquidity, profitability, and sales growth on capital structure in manufacturing companies listed on the Indonesia Stock Exchange during 2017-2019 period. Purposive sampling was used as the sampling technique and obtained as many as 43 companies. Data processing using EViews software version 12. The analysis technique used in this research is multiple linear regression analysis. The results of the study found that asset structure has no effect on capital structure. Firm size has a positive effect on capital structure. Liquidity has a negative effect on capital structure. Profitability has no effect on capital structure. Sales Growth has no effect on capital structure.