Open AccessFaktor-Faktor yang Mempengaruhi Struktur Modal
Author(s) -
Suharsono Suharsono,
Iwan Setiadi
Publication year - 2020
Publication title -
kompartemen: jurnal ilmiah akuntansi/kompartemen : jurnal ilmiah akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2579-8928
pISSN - 1693-1084
DOI - 10.30595/kompartemen.v18i1.6617
Subject(s) - market liquidity , profitability index , stock exchange , nonprobability sampling , capital structure , debt to equity ratio , current ratio , business , return on equity , population , econometrics , financial system , economics , debt , finance , demography , sociology
The purpose of this study was to determine the effect of Profitability, Liquidity, Asset Growth and Company Size on the Capital Structure of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2012-2018. The populationin this study uses food and beverage sub-sector companies. The total population of this study was 70 samples. The technique used in sampling is purposive sampling. The values tested in this thesis use the formula of financial ratios andregression analysis. The analysis shows profitability, liquidity, and asset growth have a significant negative effect on DER. While the size of the company (size) has a significant positive effect on DER. The test results show that return on assets(ROA), Current Ratio (CR), Asset Growth (Growth) and Firm Size (Size) together (simultaneously) have a significant effect on Debt to Equity Ratio (DER). Keywords: Profitability, Liquidity, Asset Growth, Company Size and Capital Structure.