Jurnal Paradigma Akuntansi
Vol. 5 No. 3 (2023): Juli 2023

PENGARUH ASSET GROWTH, LEVERAGE, STRUKTUR AKTIVA DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL

Sherly Milenia (Unknown)
Thio Lie Sha (Unknown)



Article Info

Publish Date
15 Jul 2023

Abstract

This research aims to determine the effect of asset growth, leverage, asset structure and business risk on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2020. Purposive sampling method was used in determining the sample with several criteria, so that 33 of manufacturing companies were obtained. The data processing technique uses multiple regression analysis using EviewsVersion 12. The results of this study indicate that asset growth and asset structure have a positive and significant effect, while leverage and business risk have a negative and significant effect on capital structure. The implication of this research is to provide benefits as consideration for determining the company's objectives to use the capital structure in improving the company's performance for the better.

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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 ...