HERSUGONDO, Hersugondo (2021) Artikel Dr. HERSUGONDO, SE, MM: Pengaruh Ukuran Perusahaan, Tangibility, Likuiditas dan Profitabilitas terhadap Struktur Modal pada Perusahaan Industri Pertambangan Batu Bara. AKSES: Jurnal Ekonomi dan Bisnis, 16 (2). ISSN E-ISSN : 2613-9170

Text (Artikel) (62) PENGARUH UKURAN PERUSAHAAN, TANGIBILITY, LIKUIDITAS DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN INDUSTRI PERTAMBANGAN BATU BARA.pdf Download (598kB)

Abstract

This study aims to determine the effect of company size, tangibility, liquidity and
profitability (ROA and ROE) on capital structure. This research uses quantitative research
methods. This type of research is descriptive statistical research and the nature of this
research is a causal relationship which explains the causal relationship between the
independent variables and the dependent variable. This research was conducted at coal
mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample in this
study was 19 coal mining companies listed on the Indonesia Stock Exchange in 2014-2019.
The analysis tool used is multiple linear regressions. The result of this research is that
partially company size and liquidity have no effect on capital structure. Tangibility and
return on equity (ROE) have a positive and significant effect on capital structure.
Meanwhile, return on assets (ROA) has a negative and significant effect on capital
structure. Meanwhile, the simultaneous influence of firm size, tangibility, liquidity, return
on assets (ROA) and return on equity (ROE) has a positive and significant effect on capital
structure. The amount of influence caused is 30.0 percent. The rest of 0.700 or 70.0 percent
is explained by other variables.

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