Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023

Mutiara Baramukti ; Desy Mariani
JURNAL RISET AKUNTANSI 📅 2024 Vol 2, No 3 🔗 DOI: 10.54066/jura-itb.v2i3.2250
Abstract
This study aims to determine the effect to profitability, liquidity, sales growth, and asset structure on capital structure in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period of 95 companies. The data used in this study were obtained from financial statement data and annual reports. The population in this study are food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 215 sample data from 43 companies. The analysis technique used in this study is multiple linear regression analysis using the Statistical Package for the Social Sciences (SPSS) version 22. The results of this study indicate that profitability, liquidity, and asset structure have a negative and significant effect on capital structure, while sales growth has no effect on capital structure.
 
Keywords
Profitability; Liquidity; Sales Growth; Asset Structure; Capital Structure
How to Cite

Mutiara Baramukti & Desy Mariani (2024). Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023. JURNAL RISET AKUNTANSI, 2(3). https://doi.org/10.54066/jura-itb.v2i3.2250

Mutiara Baramukti; Desy Mariani, "Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023," JURNAL RISET AKUNTANSI, vol. 2, no. 3, 2024.

Mutiara Baramukti; Desy Mariani. "Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023." JURNAL RISET AKUNTANSI, vol. 2, no. 3, 2024.

Mutiara Baramukti; Desy Mariani. "Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023." JURNAL RISET AKUNTANSI 2, no. 3 (2024).

Mutiara Baramukti & Desy Mariani (2024) 'Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023', JURNAL RISET AKUNTANSI, 2(3). doi: 10.54066/jura-itb.v2i3.2250.

Mutiara Baramukti; Desy Mariani. Pengaruh Profitabilitas, Likuiditas, Sales Growth, dan Struktur Aset terhadap Struktur Modal: Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023. JURNAL RISET AKUNTANSI. 2024;2(3).

Artikel Terkait

Corporate Responsibility and Earnings Management: Does Firm Size Act as a Mediator

Agus Fuadi; Vista Yulianti; Ahmad Bukhori Muslim

Can Green Practices Reduce Tax Avoidance? Linking Environmental Performance and Sustainability

Dian Sulistyorini Wulandari; Vista Yulianti; Wisnu Setyawan

Exploring the Pathways: Good Corporate Governance, Intellectual Capital, and Financial Distress

Benny Oktaviano; Edi Triwibowo; Sindik Widati

Triple Bottom Line Insights: Corporate Social Responsibility as a Moderator Between Green Accounting and Firm Value

Edi Triwibowo; Wisnu Setyawan; Dian Sulistyorini Wulandari

Tax Minimization sebagai Pemoderasi pada Pengaruh Exchange rate terhadap Transfer pricing

Sofyan Hadi Febrianto; Eni Srihastuti; Dewi Wungkus Antasari

Pendekatan VECM : Kemiskinan di Kabupaten Mandailing Natal

Amnah Faridah Hasibuan; Khairina Tambunan; Imsar Imsar
Tren Sitasi Jurnal