Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Vol 3 No 1 (2023): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi - Edisi Februari 2023

Pengaruh Profitabilitas dan Struktur Aktiva Terhadap Struktur Modal Di Perusahaan Makanan dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Tahun 2017-2021

Rezza Wahyuni (STIE KBP PADANG)
Mike Kusuma Dewi (Akuntansi, Sekola Tinggi Ilmu Ekonomi KBP Padang)

Article Info

Publish Date
01 Feb 2023

Abstract

The capital structure is an illustration of the company's financial proportions, namely between owned capital that comes from long-term debt and own capital which is a source of financing for a company. The purpose of this study is to determine the effect of profitability on capital structure and the effect of asset structure on capital structure in food and beverage companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is quantitative. The sample in this study used purposive sampling and obtained 11 companies. The analysis technique in this research is panel data regression. Based on the results of the study, it shows that profitability has no effect on capital structure and asset structure has a positive and significant effect on capital structure ratios.

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Journal Info
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi
Website

Abbrev

ambitek

Publisher

Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Ambitek journals publish the results of qualitative and quantitative research in the fields of: Accounting Science - Financial Accounting - Management Accounting - Tax and Taxation - Banking Accounting - Government Accounting - Small Business and MSME Accounting - Auditing and Auditing - Cost ...