BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 5 No. 1 (2020): Berkala Akuntansi dan Keuangan Indonesia

ANALYSIS ON THE FACTORS AFFECTING CAPITAL STRUCTURE ON FOOD AND BEVERAGE COMPANIES IN IDX

Rani Milansari (Universitas Islam Batik Surakarta)
Endang Masitoh (Universitas Islam Batik Surakarta)
Purnama Siddi (Universitas Islam Batik Surakarta)

Article Info

Publish Date
14 May 2020

Abstract

Capital structure is related with company funding. This study aims to examine and analyze the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. The population in this study amounted to 26 companies and a sample of 40 companies was obtained using purposive sampling technique. This study uses secondary data for the period 2015 – 2018. The data analysis used is multiple linear regression analysis. The results showed that the current ratio and firm size had an effect on capital structure, while return on assets, asset structure and sales growth had no effect on capital structure. The results of the study are expected to be used as consideration for the management in determining the company's funding sources.

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Journal Info
BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Website

Abbrev

BAKI

Publisher

Universitas Airlangga

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...