PENGARUH CURRENT RATIO, RETURN ON ASSET, FIRM SIZE, TOTAL ASSET TURNOVER TERHADAP STRUKTUR MODAL

(Studi Empiris Pada Perusahaan Sub Sektor Perdagangan Besar Barang Produksi dan Konsumsi di Bursa Efek Indonesia Periode 2013-2017)

Abstract

Capital structure is related to the determination of debt and capital size in its use as a source of funds of a company. Capital structure is very important for the company to carry out operational activities and also to expand the business. Capital structure is the proportion between the level of debt used with equity (own capit al). The population in this study were 37 companies in goods production and consumption sub-sector at Indonesia Stock Exchange 2013-2017. Of the population obtained a sample of 11 companies using Purposive Sampling technique. The analytical tool used in this research is Multiple Linear Regression, Classic Assumption Test and Correlation Coefficients were processed using SPSS version 20.0 for Windows. Based on the results of the study it is known that the Current Ratio, Return On Assets, and Total Asset Turnover variable has a significant negative effect on the Capital Structure, while the Firm Size have no significant influence on the Capital Structure