JAATB
Vol 3 No 1 (2024): Edisi September 2023 - Februari 2024

PENGARUH LIKUIDITAS DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL

Sistya Racmawati (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti)
Yusuf Faisal (STIE TRI BHAKTI)



Article Info

Publish Date
08 Jan 2024

Abstract

Purpose – This study aims to see the effect of liquidity and sales growth on the capital structure of mining sector companies Design/methodology/approach – The method used in this study uses quantitative methods by sampling using purposive sampling techniques with the results of 41 mining sector companies listed on the Indonesia Stock Exchange in 2017-2021. The data used is secondary data, namely data obtained directly in the form of financial statements from www.idx.com sites and their respective company websites which are used as research samples. Data analysis techniques are carried out using statistical analysis, namely: classical assumption tests (normality, multicollinearity, heterokedasticity, and autocorrelation), multiple linear analysis, and hypothesis tests, as well as coefficients of determination with SPSS 25.0 for window. Findings – Based on the results of the study, it was found that liquidity has a negative and insignificant effect on the capital structure, while sales growth has a negative and significant influence on the capital structure of mining sector companies Research limitations/implications – For the conclusions that have been put forward, researchers can provide some suggestions for improving the quality of further research. The suggestions proposed by the researcher include adding the number of other variables that are expected to affect the capital structure, then the company is advised to pay attention to the factors that affect its capital structure

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Journal Info

Abbrev

JAATB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Audit Tri Bhakti merupakan media publikasi hasil penelitian yang mempublikasikan artikel-artikel ilmiah dari disiplin Akuntansi keuangan, Akuntansi manajemen, Akuntansi perpajakan dan Asuransi. Penentuan artikel yang dimuat melalui proses review dengan mempertimbangkan karya ...