PENGARUH PROFITABILITAS, STRUKTUR AKTIVA, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Pada Sub Sektor Pariwisata, Hotel, dan Restoran yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2015-2019)
Keywords:
Profitabilitas, Struktur Aktiva dan Ukuran PerusahaanAbstract
The purpose of this research is to determine the effect of profitability, activa structure, and firm size on capital structure in tourism, restaurant, and hotel sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data obtained from IDX, Yahoo Financial and OK Shares. The sample of this study used as many as 20 companies in the tourism, restaurant, and hotel sub-sector which were selected using the saturated sample method. The method of analysis used in this research is multiple linear regression. Based on the results of hypothesis testing, it was found that the profitability had no negative effect on capital structure, activa structure had no effect on capital structure and firm size had a positive effect on the capital structure of the tourism, restaurant, and hotel sub-sector companies listed on the IDX in 2015- 2019.References
Brigham. (2017). Fundamentals of Financial
Management (10 Edition). Pearson: PtenticeHall.
Sartono, A. (2016). Manajemen Keuangan
Teori dan Aplikasi. (R. Gunanawan, Ed.) (Edisi
VI). Yogyakarta: BPFE.
Kasmir. (2016). Pengantar Manajemen
Keuangan. Edisi kesatu. Cetakan kedua. Jakarta.
Prenada Media Group.
Kanita, G. G. (2014). Pengaruh Struktur Aktiva
dan Profitabilitas terhadap Struktur Modal
Perusahaan Makanan dan Minuman.
Trikonomika, 13(2), 127. H.
Andika, I. K. Ri., & Ida Bagus Panji Sedana.
(2019). Pengaruh Profitabilitas, Struktur Aktiva,
dan Ukuran Perusahaan Terhadp Struktur
Modal. Jurnal Manajemen, 8(9), 5803–5824.
Sudjani, M. Y. D. & L. K. (2018). Pengaruh
Tingkat Pertumbuhan, Struktur Aktiva,
Profitabilitas dan Likuiditas Terhadap Struktur
Modal Perusahaan Pertambangan di BEI. EJurnal
Manajemen
Unud,
(3),
–1254.
Inggrid. (2015). Pengaruh Profitabltas,
likuiditas, dan Ukuran Perusahaan terhadap
Struktur Modal. 1(3) : 481-488.
Yang, A. F., Kebijakan, M., Pada, H., Jasa, P.,
Listing, Y., Putra, D., … Pratiwi, T. R. (2017).
Analisis Faktor Faktor yang Mempengaruhi
Kebijakan Hutang Pada Perusahaan Jasa yang
Listing di BEI Tahun 2013-2015. Jurnal
Akuntansi & Keuangan, 8(1), 1–17.
Sekaran, U. (2017). Research Methods for
Business A Skill Building Approach (14th
ed.). New York: John Wiey & Sons Inc.
