Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Determinan struktur modal pada perusahaan di Bursa Efek Indonesia yang terdaftar di LQ45

Muhani Muhani (Universitas Nasional)
Anissha Ferliany (Universitas Nasional)
Irma Setyawati (Universitas Nasional)

Article Info

Publish Date
25 Sep 2022

Abstract

The purpose of this study was to identify and analyze the determinants of capital structure in industries on the Indonesia Stock Exchange and listed on LQ 45. This research uses a quantitative approach using panel data. The sampling method is purposive sampling. This research uses secondary data originating from industrial financial reports published for the 2017-2019 period. The results show that the asset structure proxied by the Fixed Asset Ratio has a positive and significant impact on capital as proxied by the Debt to Equity Ratio, sales developments are proxied by the Debt to Equity Ratio. Sales growth and company size as proxied by Ln Total Assets have a positive and insignificant effect on capital structure.

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Journal Info
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Website

Abbrev

fairvalue

Publisher

Institut Manajemen Koperasi Indonesia

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...