AKRUAL : Jurnal Akuntansi dan Keuangan
Vol 5 No 1 (2023): AKRUAL : Jurnal Akuntansi dan Keuangan

10.84389 Pengaruh Managerial Ownership, Profitability, Firm Size dan Capital Structure

Dimas Wicaksono (Unknown)
Ade Saputra (Unknown)



Article Info

Publish Date
15 Aug 2023

Abstract

This study aims to examine the effect of the variables Managerial Ownership, Profitability, and Company Size on Capital Structure in Food and Beverage Sector Companies Listed on the Indonesia Stock Exchange for the 2017-2021 period. In this study, capital structure is measured using the Debt to Equity Ratio (DER). Samples were taken by purposive sampling method with certain criteria, during the study period. Based on the predetermined sample criteria, the number of observational data that can be processed is 60 data. The analytical method used is Multiple Linear Regression processed using SPSS 25. The results of this study indicate that the independent variable Managerial Ownership has a negative and significant effect on the dependent variable Capital Structure. Profitability independent variable has a negative and significant effect on the dependent variable Capital Structure. While the independent variable Firm Size has a positive and significant effect on the dependent variable Capital Structure.

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Journal Info

Abbrev

Akrual

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the ...