Open AccessFaktor-faktor yang mempengaruhi struktur modal pada bank umum syariah
Author(s) -
Rofi’atun Rofi’atun,
Rifda Nabila
Publication year - 2021
Publication title -
journal of accounting and digital finance
Language(s) - English
Resource type - Journals
ISSN - 2776-639X
DOI - 10.53088/jadfi.v1i2.78
Subject(s) - market liquidity , profitability index , nonprobability sampling , capital structure , business , sharia , capital adequacy ratio , population , financial system , capital (architecture) , business administration , economics , islam , finance , incentive , microeconomics , debt , philosophy , demography , theology , archaeology , sociology , history
This study aims to analyze the effect of institutional ownership, tangibility, profitability, and liquidity on a capital structure with company size as a moderating variable. The type of this study is descriptive quantitative research using secondary data. The population in this study amounted to 14 sharia commercial banks, 10 sharia commercial banks were used as research samples obtained by using a purposive sampling technique. The results of this study indicate that profitability has a significant effect on capital structure. While the institutional ownership, tangibility, and liquidity has no effect on capital structure. Company size is able to moderate the relationship between institutional ownership and profitability on capital structure. However, company size is unable to moderate the relationship between tangibility and liquidity on capital structure.