Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Struktur Modal  Pada Perusahaan Makanan dan Minuman di Indonesia

ABSTRACTThe research method used in this study is a quantitative method, the independent variables used in this study consist of company size, and profitability while the dependent variable is the capital structure. The population in this study are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 9 (nine) companies that have criteria as research samples, so that the research data totaled 45 data. Data collection techniques used are document review, the data analyzed are annual financial reports (annual report), previous research journals and other literature relating to research problems. Data processing and analysis techniques include financial management analysis, multiple linear regression analysis, classic assumption test, hypothesis test, coefficient of determination test and coefficient of determination test. The results showed that the company size partially had no effect and no significant effect on capital structure, and profitability was partially positive and significant effect on capital structure. While simultaneously the size of the company, and profitability affect the capital structure.

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Pengaruh Ukuran Perusahaan, Struktur Aset, Pertumbuhan Penjualan, Profitabilitas dan Current Ratio terhadap Struktur Modal Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia

Journal of Economic Bussines and Accounting (COSTING) ◽

10.31539/costing.v4i1.1463 ◽

2020 ◽

Vol 4 (1) ◽

pp. 156-166

Author(s):

Bayu Wulandari ◽

Veronika Marsaulina Lumbantoruan Lumbantoruan ◽

Jelita Wanna Naibaho ◽

Winna Regina ◽

R. Chairuddin Zufriansyah ◽

...

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Sales Growth ◽

Manufacturing Companies ◽

Current Ratio ◽

Financial Reports ◽

The Capital Structure

The amount of assets owned by the company is the value of the size of the company. This study aims to test whether company size, asset structure, sales growth, profitability and current ratio have an influence on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange (BEI). This type of research is quantitative descriptive, using 144 manufacturing companies listed on the IDX. This study uses a sampling method, namely purposive sampling and has obtained as many as 216 samples. This study uses data in the form of annual financial reports from each sample company published on the website www.idx.co.id. The variables related to this study are company size, asset structure, profitability, sales growth, and current ratio. The research method used is descriptive method and multiple linear regression analysis method. The results showed that Company Size, Asset Structure, Profitability and Current Ratio had no significant effect on capital structure. Meanwhile, sales growth has a significant effect on the capital structure. Simultaneously, Company Size, Asset Structure, Profitability, Sales Growth and Current Ratio together have a significant and significant effect on the company's capital structure as measured by the capital structure listed on the IDX. Keywords: Company Size, Asset Structure, Sales Growth, Profitability, Current Ratio, and Capital Structure.

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PENGARUH STRUKTUR AKTIVA, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR , TAHUN 2014-2018

Journal of Applied Management and Accounting Science ◽

10.51713/jamas.v2i1.23 ◽

2020 ◽

Vol 2 (1) ◽

pp. 12-22

Author(s):

Alphonsius Umbu Manja ◽

Eka Putri Suryantari

Keyword(s):

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Manufacturing Companies ◽

Financial Reports ◽

Analysis Technique ◽

The Capital Structure

This study aims to determine how the influence of asset structure, profitability, company size, and liquidity on capital structure partially or simultaneously. The data used in this study were taken from financial reports that can be accessed on the Indonesia Stock Exchange (IDX) or www.idx.co.id and their respective websites from the manufacturing companies in the cosmetics and household equipment< subsector. Sampling uses a purposive sampling technique and gets the results of 5 company samples that fit the research criteria. The analysis technique used is multiple linear regression analysis. The results of this study indicate that partially the asset structure has no significant effect on the capital structure with the calculated T calculation value of 1.664, and a significant value of 0.112, profitability has a significant effect on the capital structure with the calculation result of the calculated T value of -3.720 and a significant value of 0.001, company size has a significant effect on capital structure with the calculated T value of - 2,950 and a significant value of 0.008, and the liquidity has a significant effect on the capital structure with a calculated T value of -8,082 and a significance value of 0,000. While the simultaneous structure of assets, profitability, company size, and liquidity have significant effect on capital structure with the calculated F calculation of 34.620 and a significant value of 0.000.

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PENGARUH STRUKTUR KEPEMILIKAN DAN LEVERAGE TERHADAP RETURN SAHAM PADA PERUSAHAAN RITEL DI INDONESIA

EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis ◽

10.37676/ekombis.v8i1.928 ◽

2020 ◽

Vol 8 (1) ◽

pp. 19-30

Author(s):

Fauziyah Nafishah

Keyword(s):

Stock Returns ◽

Financial Management ◽

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Sample Selection ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Managerial Ownership ◽

Financial Reports

Fauziyah Nafishah; This study aims to determine the effect of managerial ownership, and leverage on stock returns in retail companies in Indonesia.The research method used in this study is a quantitative method, the independent variable used in this study consists of managerial ownership structure and leverage while the dependent variable is stock returns. The population in this study are retail companies listed on the Indonesia Stock Exchange (IDX) listed on the Indonesia Stock Exchange 2013-2017 period. Sample selection through purposive sampling method. There are 7 (seven) companies that have criteria as research samples, so that the research data totaled 35 data. Data collection techniques used are document review, the data analyzed are annual financial reports (annual report), previous research journals and other literature relating to research problems. Data processing and analysis techniques include financial management analysis, multiple linear regression analysis, classic assumption test, hypothesis test, coefficient of determination test and coefficient of determination test. The results showed that managerial ownership partially influential and significant on stock returns, and partial leverage had no significant and significant effect on stock returns. While simultaneously managerial ownership, and leverage affect stock returns.Therefore, it is better for the company's internal parties to improve the company's performance because the company's performance and good company production will make investors interested in investing in these companies. Keyword : managerial ownership, leverage, stock returns

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PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS (PADA PERUSAHAAN MANUFAKTUR SEKTOR TEKSTIL DAN GARMEN DI BURSA EFEK INDONESIA)

Jurnal Ekonomi Balance ◽

10.26618/jeb.v15i2.2184 ◽

2019 ◽

Vol 15 (2) ◽

pp. 29-51

Author(s):

Muhamad Ali Wairooy

Keyword(s):

Stock Exchange ◽

Hypothesis Test ◽

Linear Regression Analysis ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Manufacturing Companies ◽

Working Capital ◽

Saturated Sample ◽

Inventory Turnover

This study aims to examine and analyze the effect of working capital turnover and limited profitability turnover on textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange. Data collection uses secondary data using saturated sample techniques (census). The population is all textile and garment sector manufacturing companies listed on the Indonesia Stock Exchange during the 2012-2015 period of 12 companies, while the sample taken for the number of observations in this study for 3 years, the number of observations of this study was 12 x 3 years = 36 samples . The data obtained were analyzed using multiple linear regression analysis, F test, t test and test coefficient of determination (R²) which was carried out using the SPSS version 20. The results showed that the proposed hypothesis was accepted because it showed positive and significant hypothesis test results. This means that working capital turnover has a positive and significant effect on profitability, Inventory turnover has a positive and significant effect on profitability, and working capital turnover and inventory turnover simultaneouslypositive and significant effect on profitability.

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Corporate Governance dan Keputusan Pendanaan

Jurnal Manajemen Bisnis ◽

10.38043/jmb.v17i4.2717 ◽

2020 ◽

Vol 17 (4) ◽

pp. 548-565

Author(s):

Annisa Yasmin ◽

Noorlaily Fitdiarini

Keyword(s):

Corporate Governance ◽

Capital Structure ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Institutional Ownership ◽

Multiple Linear Regression Analysis ◽

Managerial Ownership ◽

Manufacturing Companies ◽

Board Size ◽

The Capital Structure

This research aims to examine the influence of corporate governance on financing decisions or capital structures on manufacturing companies listed on the Indonesia Stock Exchange for the period 2008-2010. In this study, corporate governance was projected with board size, independent commissioner, managerial ownership, and institutional ownership, while funding decisions were projected with debt ratio. The technique used to test the influence of corporate governance on capital structures is using multiple linear regression analysis. The results found that board size and board composition have a significant negative effect on the capital structure, while managerial ownership, and institutional ownership do not have a significant influence on the capital structure.

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Nilai Perusahaan Di Lihat Dari Aspek Profitabilitas, Ukuran Perusahaan Dengan Struktur Modal Sebagai Variabel Intervening

10.31227/osf.io/qbs49 ◽

2019 ◽

Author(s):

Satria Purnama ◽

Riri Mayliza

Keyword(s):

Capital Structure ◽

Firm Size ◽

Firm Value ◽

Manufacturing Industry ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Industrial Sector ◽

Manufacturing Companies ◽

The Capital Structure

The purpose of this study was to determine the effect of profitability and firm size on firm value with capital structure as an intervening variable on the Indonesia Stock Exchange IDX for the period 2013-2017. The population of this study was the manufacturing industry of the basic and chemical sectors listed on the Indonesian Stock Exchange in 2017 The method of determining the sample with a purposive sampling method with several predetermined criteria, the number of samples is 24 manufacturing companies in the industrial sector and chemistry. The data analysis technique used in this study is multiple linear regression analysis. And the results of this study indicate that: 1. Profitability positive and significant effect on firm value 2. Company size has a negative and significant effect on firm value 3. Profitability has a negative and not significant effect on capital structure. 4. The size of the company has a negative and not significant effect on the capital structure. 5 The capital structure has a negative and not significant effect on the value of the company.6. The capital structure does not mediate between profitability and firm value. 7. The capital structure does not mediate between firm size and firm value

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PENGARUH UKURAN PERUSAHAAN DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN INDUSTRI OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA

Jurnal Ekonomi Balance ◽

10.26618/jeb.v15i2.2190 ◽

2019 ◽

Vol 15 (2) ◽

pp. 165-187

Author(s):

Mohamad Ali Wairooy

Keyword(s):

Capital Structure ◽

Automotive Industry ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Secondary Data ◽

Sampling Technique ◽

Multiple Linear Regression Analysis ◽

Business Risk ◽

Exchange Data ◽

The Capital Structure

This study aims to examine and analyze the effect of partially or simultaneously the size of the company and business risk on the capital structure of the Automotive Industry Company Registered on the Indonesia Stock Exchange. Data collection uses secondary data using purposive sampling technique. The population in this study were all automotive industry companies as many as 17 companies listed on the Indonesia stock exchange for the period 2014-2016, while the samples taken were the number of observations for 3 years (2014-2016). The data obtained were analyzed using multiple linear regression analysis. The results showed that all hypotheses had a positive and significant effect based on t test and F test. This means that both partially and simultaneously the size of the company and business risk had a positive and significant effect on the capital structure of the Automotive Industry Company Listed on the Indonesia Stock Exchange.

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Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i3.259 ◽

2020 ◽

Vol 2 (3) ◽

pp. 2912-2928

Author(s):

Ranti Dewi Fortuna ◽

Efrizal Syofyan

Keyword(s):

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Manufacturing Companies ◽

Audit Report ◽

Financial Reports ◽

Auditor Switching ◽

Auditor Reputation

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.

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PENGARUH KEBIJAKAN DIVIDEN, LIKUIDITAS, TANGIBILITY, ASSET TURNOVER, DAN COMPANY GROWTH TERHADAP STRUKTUR MODAL

OIKOS Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi ◽

10.23969/oikos.v4i1.2161 ◽

2020 ◽

Author(s):

Mirnawati Ratuloly ◽

Anita Wijayanti ◽

Purnama Siddi

Keyword(s):

Social Sciences ◽

Capital Structure ◽

Sampling Method ◽

Dividend Policy ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Asset Turnover ◽

Company Growth ◽

The Capital Structure

Capital structure is the ratio between debt (foreign capital) and own capital (equity). There are several factors that affect capital structure such as dividend policy, liquidity, tangibility, asset turnover and company growth. This study aims to determine the effect of dividend policy, liquidity, tangibility, asset turnover and company growth on capital structure. In this study, the sampling method was carried out using purposive sampling and obtained as many as 14 companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange during 2015-2018. Thus the amount of data observed in this study amounted to 56 data. Data in this study were analyzed using Statistical Package for Social Sciences (SPSS) 22 with multiple linear regression analysis methods. The results of this study indicate that liquidity and asset turnover affect the capital structure while the dividend policy, tangibility and company growth do not affect the capital structure.

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Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

EKONOMIS Journal of Economics and Business ◽

10.33087/ekonomis.v5i1.286 ◽

2021 ◽

Vol 5 (1) ◽

pp. 168

Author(s):

Muhammad Efendi ◽

Kartika Hendra Titisari ◽

Suhendro Suhendro

Keyword(s):

Capital Structure ◽

Sampling Method ◽

Stock Exchange ◽

Linear Regression Analysis ◽

Tax Avoidance ◽

Secondary Data ◽

Multiple Linear Regression Analysis ◽

Company Size ◽

Food And Beverage ◽

Data Source

This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The results of this research indicate that profitability affects the capital structure. Meanwhile, liquidity, asset structure, company size and tax avoidance have no effect on capital structure.

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