PENGARUH RETURN ON ASSET, CURRENT RATIO, SIZE DAN GROWTH TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013 - 2015

GOING CONCERN : JURNAL RISET AKUNTANSI Pub Date : 2018-12-31 DOI:10.32400/GC.13.04.22075.2018

Lina, Afriza Amir

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引用次数: 3

Abstract

This study aims to test and analyze the effect of Return on Asset, Current Ratio, Size and Growth on Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. In this Research there is 151 population of manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. The sample of this research amounted to 183 financial reports from 61 manufacturing companies listing in Indonesia Stock Exchange in years 2013 - 2015. The test results which are the research conclusions are Return on Asset and Current Ratio partially shows negative affect and significant toward Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015. Size and Growth no affect toward Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015.Return on Asset, Current Ratio, Size dan Growth simultaneously showsaffect and significant the Capital Structure in manufacturing company listing in Indonesia Stock Exchange in years 2013 - 2015.Keywords : Return on Asset, Current Ratio, Size, Growth and Capital Structure

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2013年至2015年印尼证券交易所上市的制造业资本结构

本研究旨在检验和分析2013 - 2015年在印尼证券交易所上市的制造业公司的资产收益率、流动比率、规模和成长性对资本结构的影响。在本研究中，有151家制造业公司在2013 - 2015年在印度尼西亚证券交易所上市。本研究样本为2013 - 2015年在印尼证券交易所上市的61家制造业公司的183份财务报告。检验结果为研究结论:2013 - 2015年在印尼证券交易所上市的制造业公司，资产收益率和流动比率对资本结构存在部分负向影响，且显著。2013 - 2015年在印尼证券交易所上市的制造业公司规模和成长性对资本结构没有影响。2013 - 2015年在印尼证券交易所上市的制造业公司的资产收益率、流动比率、规模和增长同时对资本结构产生影响并具有显著性。关键词:资产收益率，流动比率，规模，成长性和资本结构

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