FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI

  • Rani Milansari(1*)
    Universitas Islam Batik Surakarta
  • Endang Masitoh(2)
    Universitas Islam Batik Surakarta
  • Purnama Siddi(3)
    Universitas Islam Batik Surakarta
    • (*) Corresponding Author
DOI: https://doi.org/10.35508/jak.v8i1.2359

Abstract

This study aims to examine and analyze the factors that influence the capital structure of food and beverage companies listed on the Indonesia Stock Exchange. The population in this study amounted to 26 companies and diporeleh samples of 47 companies using purposive sampling techniques. This study uses secondary data types for the period 2015 - 2018. Analysis of the data used is multiple linear regression analysis. The results showed that the company's current ratio and size affected the capital structure, while the return on assets, asset structure and sales growth did not affect the capital structure.
Keywords: CR, ROA, Asset Structure, Capital Structure

 

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Published
2020-03-20
How to Cite
Milansari, R., Masitoh, E., & Siddi, P. (2020). FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BEI. JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS, 8(1), 1-10. https://doi.org/10.35508/jak.v8i1.2359
Issue
Vol 8 No 1 (2020): JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS
Section
Articles

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