PENGARUH QUICK RATIO, RETURN ON EQUITY, EARNING PER SHARE DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PUBLIK SUB SEKTOR PULP DAN KERTAS PERIODE 2010-2016

(Studi Untuk Membandingkan Perusahaan Yang Memperoleh Laba Dan Perusahaan Yang Menderita Rugi)

Abstract

The purpose of this research is to study the influence of quick ratio, return on equity, earning per share and firm size on capital structure in public companies sub sector of pulp and paper period 2010-2016. The number of population  are 9 companies. By using purposive sampling, the number of sample consist of 8 companies.  The sample is divided into two groups those are group of companies that generate profits and groups that suffered losses, 4 companies that generate profits and 4 that suffered losses. The analytical tool by using multiple linear regression analysis. The data are secondary data in the form of complete financial statements during the study period. The result of this research show that on group of companies that generate profits, variables of Quick Ratio, Return On Equity, Earning per Share has no effect on Capital structure while variable firm size has a positive effect on capital structure. Same as group of companies that generate profits,on group that suffered losses variables of Quick Ratio, Return On Equity, Earning per Share has no effect on capital structure while variable firm size has a positive effect on capital structure.