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

PENGARUH PROFITABILITAS, LIKUIDITAS, DAN STRUKTUR AKTIVA TERHADAP PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA PERIODE 2017-2019

Mettalia Chandra Tjan (Unknown)
Elizabeth Sugiarto Dermawan (Unknown)



Article Info

Publish Date
10 Apr 2023

Abstract

The purpose of this study was analyze and obtain empirical evidence regarding the effect of profitability, liquidity, and tangibility assets on capital structure. This research was conducted using a purposive sampling method with a total sampel of 214 data from manufacturing companies listed on Indonesia Stock Exchange with an observation period of 3 years, 2017-2019. This research was conducted using secondary data obtained from the financial statements cintained on the website www.idx.com. The results obtained from the study concluded that the profitability variables has a positif and not significant effect on capital structure, while the liquidity variables and tangibility assets variables have a negatif and significant effect on 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 ...