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

IMPLEMENTASI TEORI STRUKTUR MODAL PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI 2012-2015

Detail
Author RIDUAN SIREGAR
Category Akuntansi Manajemen dan SIA

Abstract

Corporate financing decisions are important in financing the operation of the company. Therefore, should pay attention to its capital structure which is a reflection of huw much the company use its own capital and how much debt that will be used to producean optional capital structure. There are many factores that influenced the modal structure, so this research will analyze the implementation theory financial capital structure, through linkages profitability, tangibility assets, growth opportunity, and firm size toward financial leverage through the agriculture company listed in BEI. The purpose of this study is to investigate the agriculture company used the theory of financial capital structure style Modligani dan Miller or Pecking Order Theory or Trade-off Theory. The sample consist of 13 emiten in agriculture sector, where the method used was purposive samplingis a sampling method that takes an object with certain criteria. The investigate doing until 4 years so that, the study sample (n) is obtained as many as 52 observation data. Analysis of data using SPPS which is preceed by clasical assumption that consist of multticollinearity test, autocorrelation test, heteroscedasticity test, and normality test. In the next the hypotesis will be test by using parcial test(test t). Result of clasical assumption, indicate that the data free from the requred of the clasical assumtion. From the parcial test showed variabel of profitabilitas and asset tangibility that influenced the financial leverage, in other hand grow opportunity and firm size no sincronized with financial leverage.