Jurnal Paradigma Akuntansi
Vol 3, No 1 (2021): Januari 2021

Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Yang Terdaftar Di BEI

Daniel Sembiring Pelawi, Tony Sudirgo (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
08 Apr 2021

Abstract

The purpose of this study is to examine the factors that influence capital structure. The population in this study was 140 manufacturing companies and after sample selection using a purposive sampling technique, 44 companies met the criteria. The dependent variable in this study is the capital structure and independent variables consisting of profitability, liquidity, sales growth, and company size. The results of this study indicate that the profitability, liquidity, sales growth, and company size variables together affect the capital structure, and partially profitability has a positive but not significant effect on the capital structure, liquidity has a negative but not significant effect on the capital structure, growth sales have a positive but not significant effect on capital structure, and company size has a positive and significant effect on capital structure.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...