PENGARUH LIKUIDITAS, PROFITABILITAS DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018)

Authors

  • Gustarinawati Mahasiswa Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Gayatria Oktalina Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang
  • Arka'a Ahmad Agin Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Keywords:

Liquidity, Profitability, Asset Structure, Capital Structure

Abstract

       The purpose of this study was to determine the effect of Liquidity, Profitability and Asset Structure on Capital Structure as a factor considered in the decision making of optimal capital structure of pharmaceutical companies on the Indonesia Stock Exchange in 2014-2018.

       The research method used is multiple linear regression. Based on the established criteria, 8 companies were selected from 53 pharmaceutical sector companies listed on the Indonesia Stock Exchange in 2014-2018 as samples. This sampling is done by purposive sampling technique.

        The results of the study indicate that the independent variables:

  1. Liquidity has an effect on the capital structure with a significance of 0.001 <α = 0.05.
  2. Profitability affects the capital structure with a significance of 0.034 <α = 0.05.
  3. The asset structure does not affect the capital structure with a significance of 0.224> α = 0.05.

Author Biographies

Gayatria Oktalina, Dosen Prodi Akuntansi STIE-IBEK Pangkalpinang

Dosen Pembimbing I

Arka'a Ahmad Agin, Dosen Prodi Manajemen STIE-IBEK Pangkalpinang

Dosen Pembimbing II

Published

2019-11-01

How to Cite

Gustarinawati, Oktalina, G., & Ahmad Agin, A. (2019). PENGARUH LIKUIDITAS, PROFITABILITAS DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018). Jurnal Akuntansi Bisnis Dan Keuangan, 6(2), 215–223. Retrieved from https://e-jurnal.stie-ibek.ac.id/index.php/JABK/article/view/103

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