Date: 20-09-2020 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

ANALISIS PENGARUH STABILITAS PENJUALAN,STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SEKTOR PERTANIAN PADA TAHUN 2015-2017

Detail
Author Dichy sebastian
Category Akuntansi Manajemen dan SIA

Abstract

Capital decisions are one of the company's most important decisions or policies. Capital structure is a consideration or comparison between foreign capital and own capital. The purpose of the study is to determine the effect of sales stability, asset structure, and firm size on capital structure in agricultural sector companies listed on the Indonesia Stock Exchange. The type of research used is correlational research to determine the relationship and the level of relationship between independent and dependent variables through hypothesis testing. The population in this study are agricultural sector companies listed on the Indonesia Stock Exchange in 2015-2017. The sample was selected using a purposive sampling method based on the criteria determined to obtain a sample of 19 agricultural companies. The analysis method uses multiple regression analysis. This study considers the variable sales stability as measured by NPM, the structure of assets is measured by SA, while the size of the company is measured by Firm Size as an independent variable on the capital structure as measured by DER as the dependent variable. The results of this study indicate that the stability of sales, asset structure, and full company simultaneously affect the capital structure. Partially shows that sales stability, asset structure, firm size have a significant effect on capital structure. This shows that sales stability, asset structure and firm size are factors in making capital structure for agricultural sector companies.