Pengaruh stastabilitas penjualan terhadap struktur modal
198810326
Perbandingan Pengaruh Return on Asset, Pertumbuhan Aset, Pertumbuhan Penjualan dan Managerial Ownership Terhadap Struktur Modal Perusahaan Multinasional dan Domestik di BEI
Penelitian ini bertujuan untuk mengetahui perbedaan yang memengaruhi struktur modal pada perusahaan manufaktur multinasional dan domestik di Bursa Efek Indonesia. Penelitian ini menggunakan metode kuantitatif dengan tahun pengamatan 2012 2016 pada 10 sampel yang terbagi menjadi masing masing 5 perusahaan multinasional dan 5 perusahaan domestik. Hasil penelitian menunjukkan ROA, pertumbuhan penjualan dan managerial ownership perusahaan multinasional berpengaruh secara signifikan terhadap struktur modal Sedangkan untuk perusahaan domestik, pertumbuhan aset, pertumbuhan penjualan dan managerial ownership berpengaruh secara signifikan terhadap struktur modal Uji beda menunjukkan terdapat perbedaan managerial ownership dan struktur modal, dan tidak berbeda pada ROA, pertumbuhan aset dan pertumbuhan penjualan antara perusahaan multinasional dan domestik.
Jurnal Minds: Manajemen Ide dan Inspirasi
M Awaluddin Khaerah Amalia Andi Sylvana Rulyanti Susi Wardhani
204421155
Pengaruh Profitabilitas, Struktur Aset, Likuiditas, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Makanan Dan Minuman
The purpose of this research is to understand the effect of profitability, asset structure, liquidity, and sales growth on the capital structure of food and beverage companies listed on the IDX. This research was conducted at 19 food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2015 2017 by accessing the website www.idx.co.id. The sample used in this study was determined using a non probability sampling method by used purposive sampling technique, so the final sample used in this study amounted to 15 companies. The data collection method used is the nonparticipant observation method. The data analysis technique used is multiple linear regression analysis. The results of this study are that profitability and liquidity have a negative influence on the capital structure, while the asset structure and sales growth have a positive influence on capital structure. Keywords: Profitability, asset structure, liquidit, sales growth, capital structure.
E Jurnal Akuntansi
Gede Bagus Dwiputra Gunadhi I Made Suwija Putra
201410903
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR AKTIVA DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012 2016
Capital structure is the mix (proportion) of a company's long term permanent funding indicated by debt, preferred stock equity and ordinary shares. The purpose of this study was to determine the effect of profitability, company size, asset structure and sales growth on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange in 2012 2016. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange IDX) in 2012 2016 totaling 149 companies. The sampling technique used a purposive sampling method so that the number of samples of 25 companies was obtained. The method of collecting data in this study is the documentation method. The data analysis method used is multiple linear regression. The results showed that the variable profitability and firm size did not have a significant effect on capital structure. Variable asset structure and sales growth had a significant effect on capital structure. Suggestions that can be given is that for future research, it is expected to increase the variables that affect capital structure such as liquidity ratios, business risks, liabilities and so on. For investors, it is necessary to look at the company's capital structure as a consideration for investing in order to get the return value as desired and for the manufacturing industry to be able to consider asset structure factors and maintain sales growth to remain stable in managing the company.
JURNAL STIE SEMARANG
Sri Wiranti Setiyanti Dwi Prawani Sr
197883750
PENGARUH LIKUIDITAS, NON DEBT TAX SHIELD, UKURAN PERUSAHAAN DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL
The aim of this researcher is to test and explain the significance of the effect of liquidity, non debt tax shields, company size and sales growth on the capital structure of mining sector companies in the Indonesia Stock Exchange. In this study of the total population of 43 mining companies listed on the Indonesia Stock Exchange in 2013 2016 only 10 companies were selected as samples that met the requirements. The results showed that liquidity partially had a significant negative effect on the capital structure, non debt tax shield has no significant effect on capital structure, firm size has a significant positive effect on capital structure and sales growth has a significant positive effect on capital structure. Based on these results, management needs to pay attention to the factors that influence the capital structure, especially liquidity, company size and sales growth because these factors have proven to have a significant effect, so it is expected to be able to create an optimal capital structure in order to achieve corporate objectives, namely to improve shareholder welfare. Keywords: capital structure, liquidity, non debt tax shield
E Jurnal Manajemen Universitas Udayana
Ni Putu Intan Wulandari Luh Gede Sri Artini
199774572
Pengaruh Pertumbuhan Penjualan, Ukuran Perusahaan, Profitabilitas, Non Debt Tax Shield Terhadap Struktur Modal
Penelitian ini bertujuan untuk mengetahui pengaruh pertumbuhan penjualan, ukuran perusahaan, profitabilitas dan non debt tax shield terhadap struktur modal pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014 2017. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan. Laporan keuangan tersebut diambil dari website resmi Bursa Efek Indonesia. Populasi dalam penelitian ini adalah perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014 2017. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 34 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 136 data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software eviews 10. Hasil penelitian menunjukkan bahwa secara simultan pertumbuhan penjualan, ukuran perusahaan, profitabilitas dan non debt tax shield berpengaruh signifikan terhadap struktur modal. Secara parsial pertumbuhan penjualan berpengaruh signifikan dengan arah positif terhadap struktur modal. Ukuran perusahaan tidak berpengaruh signifikan dengan arah negatif terhadap struktur modal. Profitabilitas tidak berpengaruh signifikan dengan arah negatif terhadap struktur modal. Non debt tax shield tidak berpengaruh signifikan dengan arah positif terhadap struktur modal.
JAF Journal of Accounting and Finance
Intan Anggita Putri
201454193
Pengaruh Stabilitas Penjualan dan Struktur Aktiva Terhadap Struktur Modal
The purpose of this study was to determine the effect of sales stability on the capital structure and to determine the effect of asset structure on capital structure and to determine the effect of sales stability and asset structure together on capital structure in large trading sub sector companies (production goods and consumer goods period 2013 2017.The type of research used is quantitative associative, with the method of collecting data using secondary data obtained from the Indonesia Stock Exchange. The population in this study are large scale trade sub sector companies (production goods and consumer goods) listed on the Indonesia Stock Exchange. Sampling using the purposive sampling method, there are 45 samples. The method of analysis uses multiple linear regression. The results of the study can be concluded that sales stability has a significant effect on capital structure, asset structure has a significant influence on capital structure, and sales stability and asset structure together (simultaneously) affect the capital structure
Owner
Jaenal Abidin Ilham Hidayat
197820122
PENGARUH RESIKO BISNIS, PERTUMBUHAN PENJUALAN DAN STRUKTUR MODAL TERHADAP PROFITABILITY PADA PERUSAHAAN MANUFAKTUR
This study aimed to determine the effect of business risk, growth in sales and profitability of the company's capital structure in a manufacturing company engaged in the various industries that are listed in the Indonesia Stock Exchange (IDX).The data in this study used secondary data from annual reports (annual reports) are available in the companies listed on the Indonesia Stock Exchange (IDX) Data taken in the form of balance sheet and profit and loss statements and notes of financial statements, which are then analyzed using multiple linear regression analysis that should be a classic assumptions using SPSS, while the t test was used to test and F test.From the analysis and the use of hypothesis on the data available in the company based on the F test found a significant effect between business risk, sales growth and capital structure on profitability. And based on the results of t test also found that business risk is not significant effect on profitability, sales growth no significant effect on profitability, and capital structure significantly influence profitability.
Jurnal Ekonomi dan Bisnis
Dicko Ferdi Tristiyan Marlina Marlina
213930473
Pengaruh Current Ratio, Net Profit Margin, Stabilitas Penjualan dan Struktur Aktiva terhadap Struktur Modal di BEI Periode 2014 2017
Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio,Net Profit Margin, Stabilitas Penjualan dan Struktur Aktiva terhadap Struktur Modal. Populasi penelitian ini berjumlah 69 perusahaan dari sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia Periode 2014 2017. Hubungan likuiditas dan struktur modal yaitu mengukur kemampuan perusahaan saat membayar hutang jangka pendek dengan melihat aset lancar yang ada di perusahaan. Net profit margin akan memperoleh tambahan modal untuk perusahaan baik yang akan dimasukkan ke dalam laba ditahan maupun langsung digunakan untuk investasi. Stabilitas penjualan dapat mempengaruhi struktur modal, dengan kenaikan tingkat pertumbuhan penjualan maka dapat meningkatkan aset lancar dan meningkatkan modal yang ada di perusahaan. Hasil penelitian ini adalah Current ratio dan struktur aktiva berpengaruh dan tidak signifikan terhadap struktur modal. Net profit margin dan stabilitas penjualan tidak berpengaruh dan signifikan terhadap struktur modal. Current ratio, net profit margin, stabilitas penjualan dan struktur aktiva berpengaruh dan signifikan terhadap struktur modal.
Jessica Tanri Francroyce Zulion Behrry Liviaty Vandana Ira Martika Winarno Adam Afiezan
219016101
Pengaruh Profitabilitas, Tingkat Pertumbuhan Aktiva, Leverage Operasi, Stabilitas Penjualan terhadap Struktur Modal dan Nilai Perusahaan
The purpose of this research is to determine the effect of profitability, asset growth, operating leverage and sales stability on the capital structure and firm value. The company value in this study was published with Tobin Q. The population of this study were all manufacturing companies reported on the Indonesia Stock Exchange for the period 2015 2017. In accordance with the selection criteria, there are 46 filtered sample companies. The analysis technique that used is Partial Least Square (PLS) The results of hypothesis indicate profitability and sales that are significant to the capital structure while increasing performance and leverage of operations do not have a significant effect on capital structure. Profitability, asset growth, sales stability have a significant effect on firm value while operating leverage does not involve significance to firm value. Profitability and influence of sales have a significant effect on firm value through capital structure, while yield growth and operating leverage are opposite.
Kety Lulu Agustin Ubud Salim Andarwati Andarwati
199706714
PENGARUH STRUKTUR AKTIVA (ASSETS STRUCTURE) RETURN ON ASSETS DAN PERTUMBUHAN PENJUALAN (GROWTH OF SALES) TERHADAP STRUKTUR MODAL (CAPITAL STRUCTURE) PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI BURSA EFEK INDONESIA TAHUN 2011 2015
The purpose of the research is to know and analyze the effect of Assets Structure, Return On Assets (ROA) and Growth of Sales on Debt Equity ratio. The research used some theories relating to Assets Structure, Return On Assets, Growth of Sales and Capital Structure. The research approach of this research was quantitative. This type of research is descriptive explanatory. The populations in this research are 53 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011 2015. The result of the research samples were 25 companies of Property and Real Estate in the Indonesia Stock Exchange in the year of 2011 2015. The result of the research as well as a conclusion from this research stated that partially Assets Structure had a negative significant effect on Capital Structure, Partially ROA and Growth of Sales did not have a significant effect on Capital Structure. Simultaneously, Assets Structure, Return On Assets and Growth of Sales had a significant effect on Capital Structure. Keyword: Assets Structure, Return On Assets, Growth of Sales, Debt to Equity Ratio
Annie Chandra Wenny Tantoni Windy Villany Mahmuddin Syah Lubis Faisal Akbar