Jurnal Akuntansi dan Keuangan
Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan

PENGARUH PERTUMBUHAN PENJUALAN, UKURAN PERUSAHAAN DAN STRUKTUR ASET TERHADAP STURKTUR MODAL (Studi Empiris Perusahaan Retail Trade yang Terdaftar di BEI Periode 2019-2021)

LAILA, SUSMA (Unknown)
YUSRIWARTI, YUSRIWARTI (Unknown)



Article Info

Publish Date
31 Aug 2024

Abstract

This study aims to determine and obtain empirical evidence of the effect of sales growth, company size and asset structure on the capital structure of Retail Trade companies listed on the IDX. The sample selection process uses purposive sampling. The samples in this study are Retail Trade companies listed on the IDX for the 2019-2021 period as many as 19 companies with a total observation period of 3 years so that the total number is 57 samples. The type of data used in this study is secondary data obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The analysis technique uses statistical calculations through SPSS version 26, while the methods used in this study are Descriptive Statistical Test, Classical Assumption Test, and Hypothesis Test using Multiple Linear Regression Test, T Test, F Test, and Determination Coefficient Test. The results of this study show that Sales Growth affects the Capital Structure of Retail Trade listed on the IDX in 2019-2021. The size of the Company affects the Capital Structure of Retail Trade listed on the IDX in 2019-2021. The Asset Structure does not affect the Retail Trade Capital Structure listed on the IDX in 2019-2021. And Sales Growth, Company Size, Asset Structure simultaneously affect the Capital Structure of Retail Trade Companies listed on the IDX in 2019-2021.

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Journal Info

Abbrev

jak

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Keuangan (JAK) yang diterbitkan oleh Program Studi Akuntansi Universitas Islam Indragiri dengan No. E-ISSN 2598–7372 dan ISSN 2089–6255. Fokus topik yang dibahas meliputi Akuntansi Dan Keuangan, Akuntansi Keuangan Dan Pasar Modal, Akuntansi Manajemen, Sistem Informasi ...