Pengaruh Pertumbuhan Penjualan, Leverage Operasi, Dan Struktur Aktiva Terhadap Struktur Modal

Lely Novianti, Triyani Budyastuti
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Abstract

The purpose of the research is to analyze the influence sales growth, operating leverage, and asset tangibility of the capital structur. The method used in this study is purposive sampling. The population in this study is the mining sector companies listed on the Stock Exchange as many as 47 companies. The number of samples studied in this study was as much as 132 samples. The collection of data used in this study of secondary data came from the 33 financial statements of the mining company in the period 2017-2020. Analysis of data from this study uses multiple linear regression. Based on the results of the study concluded that sales growth and operating leverage has no influence on the capital structure, while the asset tangibility has influence on the capital structure.
销售增长、杠杆运作和资产阶级结构对资本结构的影响
本研究的目的是分析资本结构对销售增长、经营杠杆和资产有形性的影响。本研究采用的方法是有目的抽样。本研究的人口是在证券交易所上市的矿业公司多达47家。本研究研究的样本数量多达132个。本二次数据研究中使用的数据收集来自矿业公司2017-2020年期间的33份财务报表。本研究的数据分析采用多元线性回归。根据研究结果得出销售增长和经营杠杆对资本结构没有影响,而资产有形性对资本结构有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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