The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure
The purpose of this study is to determine the effect of company size, profitability and growth opportunity on capital structure. The research object used was a publicly listed company listed on the Indonesia Stock Exchange in 2016-2018. This study uses a random sampling technique in determining rese...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Serang Raya
2020-07-01
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| Series: | Jurnal Akuntansi: Kajian Ilmiah Akuntansi |
| Subjects: | |
| Online Access: | https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/2095 |
| _version_ | 1818389556032962560 |
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| author | Yesi Fitri Yuwanita Desi Ilona selvi Yona Sari |
| author_facet | Yesi Fitri Yuwanita Desi Ilona selvi Yona Sari |
| author_sort | Yesi Fitri Yuwanita |
| collection | DOAJ |
| description | The purpose of this study is to determine the effect of company size, profitability and growth opportunity on capital structure. The research object used was a publicly listed company listed on the Indonesia Stock Exchange in 2016-2018. This study uses a random sampling technique in determining research samples. The number of companies selected as samples in this study were 363 companies from 656 publicly listed companies listed on the Indonesia Stock Exchange. The data source used in this study is secondary data. The data analysis method used in this study is panel data regression analysis. The results of this study indicate that simultaneously the size of the company (Size), profitability (ROA) and growth opportunity (GO) with liquidity (CR) as a control variable has a significant effect on capital structure. The size of the company (Size) and growth opportunity (GO) does not significantly influence the capital structure (DER), and profitability (ROA) has a negative and significant effect on the Capital Structure (DER). While liquidity (CR) has a negative and significant effect. |
| first_indexed | 2024-12-14T04:43:36Z |
| format | Article |
| id | doaj.art-f7dba05f31ea4b58bb4b0cc8e9deb2fd |
| institution | Directory Open Access Journal |
| issn | 2339-2436 2549-5968 |
| language | English |
| last_indexed | 2024-12-14T04:43:36Z |
| publishDate | 2020-07-01 |
| publisher | Universitas Serang Raya |
| record_format | Article |
| series | Jurnal Akuntansi: Kajian Ilmiah Akuntansi |
| spelling | doaj.art-f7dba05f31ea4b58bb4b0cc8e9deb2fd2022-12-21T23:16:44ZengUniversitas Serang RayaJurnal Akuntansi: Kajian Ilmiah Akuntansi2339-24362549-59682020-07-017216217210.30656/jak.v7i2.20952095The Influence Of Company Size, Profitability And Growth Opportunities On Capital StructureYesi Fitri Yuwanita0Desi Ilona1selvi Yona Sari2Universitas Putra Indonesia “YPTK” PadangUniversitas Putra Indonesia “YPTK” PadangUniversitas Putra Indonesia “YPTK” PadangThe purpose of this study is to determine the effect of company size, profitability and growth opportunity on capital structure. The research object used was a publicly listed company listed on the Indonesia Stock Exchange in 2016-2018. This study uses a random sampling technique in determining research samples. The number of companies selected as samples in this study were 363 companies from 656 publicly listed companies listed on the Indonesia Stock Exchange. The data source used in this study is secondary data. The data analysis method used in this study is panel data regression analysis. The results of this study indicate that simultaneously the size of the company (Size), profitability (ROA) and growth opportunity (GO) with liquidity (CR) as a control variable has a significant effect on capital structure. The size of the company (Size) and growth opportunity (GO) does not significantly influence the capital structure (DER), and profitability (ROA) has a negative and significant effect on the Capital Structure (DER). While liquidity (CR) has a negative and significant effect.https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/2095company sizeprofitabilitygrowth opportunitycapital structureliquidity |
| spellingShingle | Yesi Fitri Yuwanita Desi Ilona selvi Yona Sari The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure Jurnal Akuntansi: Kajian Ilmiah Akuntansi company size profitability growth opportunity capital structure liquidity |
| title | The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure |
| title_full | The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure |
| title_fullStr | The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure |
| title_full_unstemmed | The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure |
| title_short | The Influence Of Company Size, Profitability And Growth Opportunities On Capital Structure |
| title_sort | influence of company size profitability and growth opportunities on capital structure |
| topic | company size profitability growth opportunity capital structure liquidity |
| url | https://e-jurnal.lppmunsera.org/index.php/Akuntansi/article/view/2095 |
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