Analisis Empiris Likuiditas, Profitabilitas dan Ukuran Perusahaan dan Struktur Modal di Perusahaan Pertambangan Indonesia

Authors

  • Maria Purwantini Politeknik YKPN, Yogyakarta, Indonesia
  • Ronowati Tjandra Politeknik YKPN, Yogyakarta, Indonesia

DOI:

https://doi.org/10.35137/jabk.v10i3.158

Keywords:

Capital Structure, Company Size, Return On Assets, Current Ratio

Abstract

This research aims to explore the influence of liquidity, profitability and company size on the capital structure of mining companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The variables used in this research consist of current ratio, return on assets, and capital size and structure. The population of this research is mining companies listed on the BEI for the 2017-2021 period. The sampling technique in this research used purposive sampling and a sample of 21 mining companies was obtained. The analysis techniques used are descriptive analysis, classical assumption tests (including normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests) and hypothesis tests. Hypothesis testing uses multiple linear regression analysis. The results of this research indicate that liquidity, profitability and company size have no effect on capital structure.

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Published

2023-12-21

Issue

Vol. 10 No. 3 (2023): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Section

Articles

License

Copyright (c) 2023 Maria Purwantini, Ronowati Tjandra

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