PENGARUH CURRENT RATIO, RETURN ON ASSETS, UKURAN PERUSAHAAN DAN PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL

(STUDI EMPIRIS PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN TAHUN 2013-2016)

Abstract

This study aims to determine the influence of Current Ratio, Return On Assets, Company Size and Asset Growth on Capital Structure (Empirical Study of Sub Sector of Food and Beverage Companies Listed In Indonesia Stock Exchange Period 2013 - 2016). This study uses secondary data, where the data in the form of financial statements. Sampling technique used is purposive sampling technique, this research sample as many as 14 (fourteen) food and beverage sub sector listed in Indonesia Stock Exchange. Data analysis method used in this research is multiple linear regression analysis using Statistical Package for the Social Science (SPSS) version 23.0 and Microsoft Exel for Windows 2010. The results showed that the Current Ratio and Return On Assets have negative and significant effect to the Structure Capital. Company Size and Asset Growth have no effect and insignificant to Capital Structure. The adjusted R square of 0.385 indicates 38.5%