Faktor-faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Semen Yang Terdaftar Di Bursa Efek Indonesia

Authors

  • Yulisti A. Bakari Universitas Gorontalo, Fakultas Ekonomi & Bisnis, Program Studi Akuntansi
  • Onong Junus
  • Novaliastuti Masiaga
  • Julie Abdullah Universitas Gorontalo
  • Lianti Polapa Universitas Gorontalo

Keywords:

Profitability, Firm Size, Company Growth, Asset Structure, Liquidity, Capital Structure

Abstract

This study aims to analyze the influence of profitability, company size, company growth, asset structure, and liquidity on capital structure in cement companies listed on the Indonesia Stock Exchange for the 2017–2024 period. The research method used is quantitative with an associative approach. The research data consists of annual financial reports of cement companies listed on the Indonesian Stock Exchange. The sampling technique used was saturated sampling with 32 observations. The data analysis technique used multiple linear regression in SPSS. The results show that profitability and liquidity negatively affect capital structure, company growth, and asset structure, and positively affect capital structure, company size, and liquidity significantly in cement companies listed on the Indonesia Stock Exchange. Thus, a company's capital structure influences its financing policy by shaping its internal financial condition.

Keywords: Profitability, Company Size, Company Growth, Asset Structure, Liquidity, Capital Structure.

References

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Published

2026-05-30

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