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

PENGARUH GROWTH OPPORTUNITY, LIQUIDITY, TANGIBILITY, DAN FIRM SIZE TERHADAP CAPITAL STRUCTURE

Venni Julyandy Putri (Unknown)
Ardiansyah Ardiansyah (Unknown)



Article Info

Publish Date
08 Apr 2023

Abstract

This study aims to obtain empirical evidence regarding the effect of growth opportunity, liquidity, tangibility, and firm size on the capital structure of manufacturing companies in the consumer goods industries and miscellaneous industries listed on the IDX in 2018-2020. Sample selection using purposive sampling method with the valid data as many as132 samples consisting of 44 companies. The data processing technique used multiple regression analysis assited by the Eviews version 12 program and Microsoft Excel 2007. The results showed that growth opportunity, liquidity, and tangibility had no significant effect on capital structure, while firm size shows that there is an effect positive and significant to the 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 ...