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PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PROFITABILITAS, STRUKTUR AKTIVA DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN MANUFAKTUR SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
 
Creator Pisesah, Dian
Malikah, Anik
Junaidi, Junaidi
 
Description This study aims to determine the effect of profitability, asset structure and company size on the capital structure of the food and beverage sector manufacturing companies listed on the Indonesia stock exchange in the 2016-2018 period. The number of samples of this study were 11 companies, the sample of this study was determined by purposive sampling method. Data collection uses the documentation method which is the method used to obtain data and information in the form of books, archives, documents, writing numbers and images in the form of reports and about theories relating to the problem being studied. Based on the results of this study concluded that Profitability (Return on assets / ROA) has a significant negative effect on the variable capital structure (Debt to Equity Ratio). Asset Structure (Fixed Assets to Total Assets / FATA) has a significant positive effect on the capital structure variable (Debt to Equity Ratio) and Company Size (SIZE) has a significant positive effect on the capital structure variable (Debt to Equity Ratio).Keywords: Profitability (ROA), Asset Structure (FATA), Firm Size (SIZE) and Capital Structure (DER).
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2021-02-24
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/10326
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/10326/8225
 
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