Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi

DETERMINAN ASSET STRUCTURE, GROWTH OPPORTUNITY, DAN FIRM SIZE TERHADAP CAPITAL STRUCTURE PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER DI BURSA EFEK INDONESIA

Novianty Novianty (Universitas Widya Dharma Pontianak)



Article Info

Publish Date
20 Jan 2024

Abstract

This research was conducted to determine the determinants of asset structure, growth opportunity, firm size and profitability on capital structure in primary consumer goods sector companies on the Indonesia Stock Exchange. The data population in this research is all companies in the primary consumer goods sector on the Indonesia Stock Exchange, totaling 54 companies. The financial report data used in this research is from 2016 to 2020. The company sampling technique is to use the purposive sampling method. The data analysis techniques used are descriptive statistics and multiple linear analysis. The results of this research show that asset structure has a negative and significant effect on capital structure, while growth opportunity and firm size have no effect on capital structure in primary consumer goods sector companies on the Indonesia Stock Exchange.

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...