Determinan Struktur Modal Antara Tangibility, Sales Growth, Business Risk, Dan Operating Leverage Pada Perusahaan Property Dan Real Estate
DOI:
https://doi.org/10.31000/bvaj.v8i2.13107Abstract
Tangibility, Sales Growth, Businees Risk, dan Operating Leverage Terhadap Struktur Modal Pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2017-2021. Penelitian ini merupakan penelitian kuantitatif dengan jenis asosiatif. Pengumpulan data sekunder diperoleh dari laporan keuangan perusahaan. Populasi dalam penelitian ini meliputi seluruh perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Sampel dalam penelitian ini diperoleh dengan metode purposive sampling. Berdasarkan kriteria yang telah ditetapkan, diperoleh 13 perusahaan dari 80 perusahaan sektor Property dan Real Estate. Teknik analisis yang digunakan adalah analisis regresi data panel dengan menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa 1) secara parsial Tangibility tidak berpengaruh dan tidak signifikan terhadap struktur modal. 2) Sales Growth berpengaruh negatif dan signifikan terhadap struktur modal. 3) Businees Risk berpengaruh positif dan signifikan terhadap struktur modal. 4) Operating Leverage tidak berpengaruh dan tidak signifikan terhadap struktur modal. 5) Hasil uji simultan pengaruh Tangibility, Sales Growth, Businees Risk, dan Operating Leverage berpengaruh dan signifikan terhadap struktur modal.References
Sarwono, Jonathan. (2018). Prosedur – Prosedur Analisis Populer Aplikasi Riset Skripsi dan Tesis Dengan Eviews. Yogyakarta : Gava Media.
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Suherman, A., & Siska, E. (2021). Manajemen Keuangan.
Winarni, E., & Sari, Y. (2022). Ekonomi Makro I.
Paramitha, Ni Nyoman, and I. Nyoman Wijana Asmara Putra. "Pengaruh Struktur Aktiva, Likuiditas, Pertumbuhan Penjualan dan Risiko Bisnis terhadap Struktur Modal." E-Jurnal Akuntansi 30.11 (2020): 2753-2
Brona, Areza Marta, Risal Rinofah, and Pristin Prima Sari. "Pengaruh Profitabilitas, Resiko Bisnis dan Pertumbuhan Penjualan terhadap Struktur Modal pada Perusahaan Property dan Real Estate di BEI 2016-2020." As-Syirkah: Islamic Economic & Financial Journal 2.1 (2023): 77-98.
Andayani, I. A. K. T., & Suardana, K. A. (2018). Pengaruh Profitabilitas, Likuiditas, Pertumbuhan Penjualan, dan Struktur Aktiva Pada Struktur Modal. E-Jurnal Akuntansi Universitas Udayana, 24(1), 370-398.
Hanbo, Theresia Fanny Lia, and Zulaikha Zulaikha. "PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR ASET, LIKUIDITAS, DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL (Studi pada Perusahaan Property dan Real Estate pada Tahun 2017-2019)." Diponegoro Journal of Accounting 11.4 (2022).
Parakkasi, I. (2021). Manajemen Bisnis Syariah.
Brahim, M. N. E. (2021). Produk Kreatif dan Kewirausahaan Akuntansi dan Keuangan Lembaga SMK/MAK Kelas XI Semester 1. Bidang Keahlian Bisnis dan Manajemen. Program Keahlian Akuntansi dan Keuangan. Kompetensi Keahlian Akuntansi dan Keuangan Lembaga.
Kadafi, K. K., & Rimawan, M. (2021). Analisis Pengaruh Degree Of Operating Leverage (Dol) Terhadap Return On Asset (Roa) Pada Pt. Indo Kordsa Tbk. Invoice: Jurnal Ilmu Akuntansi, 3(2), 285-291.
Pebrian, A., Pambudi, J. E., Hidayat, I., Febrianto, H. G., Maulidia, S. Z., & Septian, A. (2024, November). The Effect of Implementation of Green Banking, Corporate Social Responsibility on The Value of Banking Companies Registered With The OJK Period 2017-2021. In Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia.
Fransiska, D., Febrianto, H. G., Fitriana, A. I., & Angelina, L. (2024, November). The Effect of Company Size, Profitability and Leverage on Islamic Social Reporting of Islamic Banking Registered With OJK For The 2017-2022 Period. In Proceedings of the 1st UHAMKA International Conference on Economics and Business, UHICEB 2023, 18-19 December 2023, Jakarta, Indonesia.
Qomaria, N., Pambudi, J. E., & Febrianto, H. G. (2024). Independent Commissioners' Role in CEO Tenure, Capital Intensity and Firm Size Tax Avoidance. Jurnal Reviu Akuntansi dan Keuangan, 14(4).
Febrianto, H. G., & Pambudi, J. E. (2024). CEO Dualism and Corporate Value: A Digital Corporate Governance Perspective. Jurnal Reviu Akuntansi dan Keuangan, 14(4).
Negara, A. K., Azzahra, E. M., Febrianto, H. G., & Fitriana, A. I. (2024). Urgensi Financial Distress: antara Dewan Komisaris Independen dan Komite Audit pada Perusahaan Manufaktur. AKUNTABEL: Jurnal Ekonomi dan Keuangan, 21(1).
Mubarok, A. Z., Atthariqiyah, Y., Sunaryo, D., Fitriana, A. I., & Febrianto, H. G. (2024). FACTORS AFFECTING PROFIT MANAGEMENT IN LQ-45 COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. Jurnal Comparative: Ekonomi dan Bisnis, 6(2), 292-301.
Wahyunita, T., Pambudi, J. E., & Febrianto, H. G. (2024). The Urgency of Tax Avoidance Moderated by the Utilization of Tax Havens Country. Jurnal Akuntansi Bisnis, 17(1), 53-69.
Mubarok, A. Z., Sunaryo, D., Pangesti, F. A., & Febrianto, H. G. (2024). DETERMINANTS OF CAPITAL STRUCTURE AND EFFECTIVE TAX RATE AS MODERATION VARIABLES. Jurnal Comparative: Ekonomi dan Bisnis, 6(1), 19-35.
Zhafirah, A., Sunaryo, D., Hamdani, H., Febrianto, H. G., & Fitriana, A. I. (2023). PENGARUH LIKUIDITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN DIVIDEN YANG DIMODERASI OLEH CASH POSITION. Balance Vocation Accounting Journal, 7(2), 135-145.
Putri, E. M. A., Febrianto, H. G., & Fitriana, A. I. (2023). The Effect of Internet Banking, Credit Risk and Company Size on Financial Performance at Conventional Commercial Banks Listed on the IDX for the Period 2018-2022. International Social Sciences and Humanities, 2(3), 879-891.
Ikhsan, A., Rosari, D., Pambudi, J. E., Lubis, P. K. D., & Fadillah, T. D. (2024). THE EFFECT OF AUDIT COMMITTEE, INTERNAL AUDITOR AND AUDIT QUALITY ON FIRM VALUE ON HOTEL INDUSTRY IN INDONESIA. International Journal of Economics and Finance Studies, 16(1), 337-354.
Sari, P. A., Rays, M., Purwanti, P., & Hidayat, I. (2024). Achievement of Carbon Emission Disclosure as a Mediator between Factors Increasing Firm Value: Eco-efficiency and Green Innovation. International Journal of Energy Economics and Policy, 14(6), 246-253.
Hidayat, I., Ismail, T., Taqi, M., & Yulianto, A. S. (2024). Are There Any Elements Affecting The Disclosure Of Sustainability Reports: Profitability Moderation. Quality-Access to Success, 25(202).
Hidayat, I., Abbas, D. S., Lam, N. T., & Sari, P. A. (2024). The role of environmental management accounting in mediating green innovation to firm value: Moderated by quality management. International Journal of Energy Economics and Policy, 14(3), 281-287.
Abbas, D., & Hidayat, I. (2024). Determinan Factor On Behaviour Auditor Disfunction. Jurnal Reviu Akuntansi dan Keuangan, 14(2), 412-428.
Hidayat, I., Abbas, D., Hamdani, H., & Saad, A. (2024). THE MEDIATING ROLE OF AUDIT QUALITY IN THE RELATIONSHIP BETWEEN NON-FINANCIAL FACTORS OF AUDIT FEES. JRAK, 16(2), 245-256.
Downloads
Published
Issue
Section
License
pernyataan bahwa pemegang hak artikel
Authors who publish with International Journal of Advances in Intelligent Informatics agree to the following terms: Authors retain copyright and grant the International Journal of Advances in Intelligent Informatics right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in International Journal of Advances in Intelligent Informatics. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in International Journal of Advances in Intelligent Informatics. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
