Faktor-Faktor yang Mempengaruhi Struktur Modal
Abstract
The purpose of this study was to determine the effect of Profitability, Liquidity, Asset Growth and Company Size on the Capital Structure of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2012-2018. The population
in this study uses food and beverage sub-sector companies. The total population of this study was 70 samples. The technique used in sampling is purposive sampling. The values tested in this thesis use the formula of financial ratios and
regression analysis. The analysis shows profitability, liquidity, and asset growth have a significant negative effect on DER. While the size of the company (size) has a significant positive effect on DER. The test results show that return on assets
(ROA), Current Ratio (CR), Asset Growth (Growth) and Firm Size (Size) together (simultaneously) have a significant effect on Debt to Equity Ratio (DER). Keywords: Profitability, Liquidity, Asset Growth, Company Size and Capital Structure.
in this study uses food and beverage sub-sector companies. The total population of this study was 70 samples. The technique used in sampling is purposive sampling. The values tested in this thesis use the formula of financial ratios and
regression analysis. The analysis shows profitability, liquidity, and asset growth have a significant negative effect on DER. While the size of the company (size) has a significant positive effect on DER. The test results show that return on assets
(ROA), Current Ratio (CR), Asset Growth (Growth) and Firm Size (Size) together (simultaneously) have a significant effect on Debt to Equity Ratio (DER). Keywords: Profitability, Liquidity, Asset Growth, Company Size and Capital Structure.
DOI: 10.30595/kompartemen.v18i1.6617
Copyright (c) 2020 Kompartemen: Jurnal Ilmiah Akuntansi

This work is licensed under a Creative Commons Attribution 4.0 International License.
ISSN: 2579-8928
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About The Authors
Keywords
Audit committee
CAR, NPL, NIM, BOPO, LDR, ROA
Environmental, Social and Governance, Global Research Trend, Bibliometric Analysis
Financial Attitude
Financial performance
Fraud
Indonesia..
Kebijakan Dividen
Kendaraan roda dua
Kepatuhan Pajak
Kepemilikan Institusional
Kinerja keuangan, corporate governance, intellectual capital, konservatisme akuntansi
Komisaris Independen
Leverage
Moral Pajak
Peer-To-Peer Lending
Return on Asset (ROA), Third Party Funds (DPK), Musyarakah Financing, Fee Based Income, and Operational Expenses on Operational Revenue (BOPO).
Sanksi Pajak
issues
return on asset
soal pilihan ganda pengetahuan pajak