Pengujian Faktor Fundamental Terhadap Struktur Modal Pada Industri Manufaktur
DOI:
https://doi.org/10.30640/akuntansi45.v3i2.648Keywords:
profitabilitas, struktur aset, ukuran perusahaan, struktur modal.Abstract
Penelitian ini dimaksudkan untuk menguji pengaruh profitabilitas, struktur aset dan ukuran perusahaan terhadap struktur modal pada industri manufaktur yang terdaftar di BEI. Variabel profitabilitas diproksikan dengan return on assets, struktur aset dengan tangibility assets, ukuran perusahaan diukur dengan Ln total assets, dan struktur modal diukur dengan debt to equity ratio. Periode penelitian dilakukan tahun 2017-2021, dengan jumlah populasi sebanyak 179 perusahaan. Metode sampling dilakukan dengan menggunakan purposive sampling diperoleh jumlah sampel 74 perusahaan, pengujian dengan regresi linier berganda. Hasil penelitian membuktikan bahwa return on assets dan Ln_total assets tidak berpengaruh terhadap debt to equity ratio, sedangkan tangibility assets berpengaruh positip dan signifikan terhadap debt to equity ratio.
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