PENGARUH STRUKTUR AKTIVA, NET PROFIT MARGIN (NPM), PERTUMBUHAN PENJUALAN, DAN SIZE PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSAEFEK INDONESIA TAHUN 2012-2016

Jurnal Akuntansi Prima Volume VIII, Nomor II Tahun 2018

Jum'at, 22 Februari 2019 13:35 | Sudah dibaca 341 kali

The purpose of this research is to analyze dividend asset structure, net profit margin, sales growth, and company sizeto capital structure on food and beverage companies listed on BEI period 2012-2016. Capital stucture was measure by Debt to Equity Ratio. The population of this research is 16 companies based on purposive sampling method, there are 12samples as the object of research with 60 units analize. This research use the annual report and financial reporting of each company that published in www.idx.co.id and using multiple regression analysis. The result of this research shows that simultaneous had significant effect to capital structure. At partially test showed that asset structurehad positif signifikan to capital structure, andnet profit margin, sales growth, and company size had not effect to capital structure.

Kata Kunci: asset structure, net profit margin, sales growth, company size, capital structure