PENGARUH CURRENT RATIO, RETURN ON ASSET, TOTAL ASSET TURNOVER, STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

Saras Widya Lestari; Yuwono Yuwono

Saras Widya Lestari Universitas Budi Luhur
Yuwono Yuwono Universitas Budi Luhur

Keywords: Current Ratio, Return On Asset, Total Asset Turnover, Asset Structure, Capital Structure

Abstract

This research is meant to test the influence of Current Ratio, Return On Asset, Total Asset Turnover and Asset Structure to Capital Structure in Manufacturing Food and Beverage Sub-Sector for the period 2013-2017. The technique of determining the sample used is purposive sampling. The population in this research were 18 companies and the samples used were 11 companies in Manufacturing Food and Beverage Sub-Sector listed on the Indonesia Stock Exchange. The method used in this research is the hypothesis testing method. The data used is secondary data that contains complete financial statements during the period 2013-2017. The analysis tool used is multiple linear regression assisted with Statistical Package Program for the Social Sciences (SPSS) version 20.0 and Microsoft Excel 2010. The results showed that Return On Asset and Total Asset Turnover had a significant effect on Capital Structure, while Current Ratio and Asset Structure has no significant effect on Capital Structure.