Jurnal Paradigma Akuntansi
Vol. 5 No. 2 (2023): April 2023

PENGARUH PROFITABILITAS, LIKUIDITAS, SALES GROWTH, DAN ASSET TANGIBILITY TERHADAP STRUKTUR MODAL

Sherin Kusuma (Unknown)
Elizabeth Sugiarto Dermawan (Unknown)



Article Info

Publish Date
08 Apr 2023

Abstract

The main purpose of this research is to show empirically the effect of profitability, liquidity, sales growth, and asset tangibility on capital structure of manufacturing companies listed on Indonesia Stock Exchange (IDX). The population of this study is from the year of 2019-2020 using 114 data consisted of 67 manufacturing companies that were selected using purposie sampling method. This research uses SPSS software version 18 to process the hypothesis. The result of the study showed that profitability, liquidity, andasset tangibility has negative and significant effect on capital structure, however there is no significant effect of sales growth on capital structure.

Copyrights © 2023






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 ...