Jurnal Keuangan dan Bisnis
Vol. 18 No. 2 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 2, Edisi Oktober 2020

CURRENT RATIO DAN RETURN ON ASSETS TERHADAP STRUKTUR MODAL DI BURSA EFEK INDONESIA

Rahmat Hidayat Hidayat (Unknown)
Vera Ika Putri (UMSU Medan)
Dita Sayidina Harahap (UMSU Medan)



Article Info

Publish Date
10 Oct 2020

Abstract

This research aims to determine the effect of current ratio on capital structure (DAR) and return on assets on capital structure (DAR) listed on the Indonesia Stock Exchange. Population and samples used in this study were 8 advertising, media, and printing companies listed on the Indonesia Stock Exchange in the 2011-2015 period. The sample used was purposive sampling. The data analysis technique used is multiple linear regression. The results showed that partially the influence of the current ratio on capital structure (DAR) with a sig value of 0.076, there was an effect of return on assets on capital structure (DAR) with a sig value of 0.025. The simultaneous results show that the current ratio and return on assets influence the capital structure with a sig value of 0.011. The amount of the coefficient of determination (R-Square) is 0.956. This shows that 95.6% of the dependent variable, namely capital structure (DAR), can be explained by the independent variables, namely Current Ratio and Return On Assets.

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Journal Info

Abbrev

jkb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Keuangan dan Bisnis: Jurnal Keuangan dan Bisnis terbit secara berkala dua kali setahun yaitu bulan Maret dan Oktober. Jurnal Keuangan dan Bisnis bertujuan untuk menyediakan forum penyebaran aplikasi teori dan penelitian di semua bidang Ekonomi, Manajemen dan Akuntansi , termasuk tetapi tidak ...