The Influence of Audit Company Size, Asset Structure, Sales Growth, Profitability, On Capital Structure in the Tecnology Sector Listed on The Indonesian Stock Exchange (BEI)
Main Article Content
Pera Hotriani Saragih
Enda Noviyanti Simorangkir
Beny Matthew Hasibuan
Rut Ningsih Sahanaya Manurung
Lainatu Shifa Rambe
Fhikry Ahmad Halomoan Siregar
This research aims to determine the influence of company size, asset structure, sales growth, profitability, on capital structure in the technology sector listed on the IDX. The population used in this research in technology sector companies listed on the IDX in 2020-2022. The method used in this research is a quantitave method. Samples taken using purposive sampling. The analysis technique used is classical assumption testing, hypothesis, multiple linear regression. This research uses data in the form of annual financial reports from each sample company which are published on the website www.idx.co.id. So, the number of samples in this study was 33 research samples. The results of this research show that company size, asset structure, sales growth, profitability have no effect and are not significant of capital structure.
Adhikara, N. D. (2018). Financial Accounting Standards for Micro, Small & Medium Entities (SAK EMKM) Implementation and Factors That Affect It. Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 15, 50-59. Doi: http://dx.doi.org/10.31106/jema.v15i2.1126
Aristayudha, A. N. B., Riana, I. G., Rahyuda, A. G., & Surya, I. B. K. (2023). Systematic Review: Leadership Style in Maintaining Business Sustainability in the MSME Industry. Journal of Economics and Public Health, 2(4), 163-170.
Aristayudha, A. N. B. (2023). The Function of National Culture in Moderating Digital Marketing's Influence on Consumer Purchase Interest (Case Study on Tokopedia Users in Denpasar City). Moneter: Jurnal Keuangan dan Perbankan, 11(1), 76-80.
Aristayudha, A. N. B., & Rettobjaan, V. F. C. (2022). THE EFFECT OF DIGITAL TRANSFORMATION ON BUSINESS PERFORMANCE IN DENPASAR MSMEs (CASE STUDY ON GO-FOOD MERCHANT DENPASAR). Jurnal Ekonomi, 11(01), 383-389.
Ghozali, I. (2018). Application of Multivariate Analysis with IBM SPSS 25. Badan Penerbit Universitas Diponegoro: Semarang
Hartono, H. D. K. K. (2012). The Influence of Marketing Strategy on Sales Improvement in Companies by Determining Alumni and Students of Bina Nusantara University as Research Objects. Vol. 3, No. 2: 883-889. Accessed on March 16, 2019
Kasmir. (2018). Human Resource Management (Theory and Practice). Depok: PT RAJAGRAFINDO PERSADA.
Musthafa. (2017). Financial Management. (P. Christian, Ed.) Yogyakarta: CV. Andi Offset.
Nisfianti, R., & Handayani, N. (2017). The Influence of Asset Structure and Profitability on Capital Structure: Company Size as a Moderator. Jurnal Ilmu Dan Riset Akuntansi, 6(2), 667–682.
Riyantina, R., & Ardiansari, A. (2017). The Determinants of Capital Structure on Consumer Goods Companies in the Period 2011-2014. Management Analysis Journal, 6(1), 23-35.
Sugiyono. (2017). Research Methods: Quantitative, Qualitative, and R&D. Bandung: Alfabeta, CV.
Suherman, Purnamasari, R., & Mardiyati, U. (2019). The Influence of Asset Structure, Liquidity, and Profitability on Capital Structure Moderated by Company Size. Mix: Jurnal Ilmiah Manajemen, 9(2), 369–381. https://doi.org/10.22441/mix.2019.v9i2.009
Sutandi. (2018). Analysis of Capital Structure and Financial Performance on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange. Primanomics: Jurnal Ekonomi Dan Bisnis, 16(2).
Weston, J. F., & Copeland. (2008). Basics of Financial Management Volume II. Jakarta: Erlangga.
Wimelda, L., & Marlinah, A. (2013). Variables Affecting Capital Structure in Non-Financial Public Sector Companies. Media Bisnis, pp: 200-2013.
