Jurnal Paradigma Akuntansi
Vol 1, No 2 (2019): April 2019

Analisis Faktor – Faktor Yang Mempengaruhi Struktur Modal Dengan Inflasi Sebagai Variabel Moderasi

Adelyne Teng, Jonnardi (Fakultas Ekonomi dan Bisnis Universitas Tarumanegara)

Article Info

Publish Date
30 Jul 2019

Abstract

The purpose of this research was to analyze the influence of Profitability, Liquidity, and Firm Size on Capital Structure with Inflation as a moderating variable. The sample used in this study is manufacturing company that listed on the Indonesia Stock Exchange (IDX) 2013-2017. The result of this research shows that Profitability has no significant effect and negative on Capital Structure. Liquidity has significant effect and negative on Capital Structure and Firm Size has no significant effect and positive on Capital Structure. There is inflation as a moderating variable that strengthens up the relation between Firm size and Capital Structure.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...