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The Effect of Asset Structure and Business Risk on Capital Structure with Profitability as the Moderating Variable

Accounting Analysis Journal · Vol. 7 No. 3 (2019) · hlm. 200–206

DOI
10.15294/aaj.v7i3.22727
ISSN
2502-6216, 2252-6765
Terbit
2019-03-11
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The aims of this research to analyze the effect of asset structure and business risk to capital structure with profitability as moderating variable. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the year 2013-2016. The population are 48 companies and 24 research samples. Data were selected by purposive sampling technique which obtained by 96 unit of analysis. This research uses secondary data taken from annual financial statements. Data collection technique used is documentation techniques by collecting the required data from the annual financial reports. Moderated regression analysis data by difference absolute value test was used to analyse data. The result of this research revealed that asset structure significant positive effect on capital structure. Meanwhile, business risk negatively effect on capital structure. In addition, the profitability can weaken the effect of assets structure on capital structure. However, the profitability not moderating the effect of business risk on capital structure. Based on the result of research, it can be concluded that capital structure is influenced by asset structure and business risk and profitability can moderate the effect of asset structure on capital structure.

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  • State University of Semarang
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Rekan penulisOrganisasiArtikel bersama
Indah AnisykurlillahAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAfiliasi tidak diketahui1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAfiliasi tidak diketahui1
Noviana Bekti LestariAfiliasi tidak diketahui1
Niswatun HasanahAfiliasi tidak diketahui1
Abiprayasa Kawiswara Weko HartoyoAfiliasi tidak diketahui1
Rida AndriyaniAfiliasi tidak diketahui1
Eloking Surya Sekar MahardikaAfiliasi tidak diketahui1
Fani KarinaAfiliasi tidak diketahui1
Ria AniktiaAfiliasi tidak diketahui1
Umi HanifahAfiliasi tidak diketahui1
Lucky Tio MonikaAfiliasi tidak diketahui1
Eko Marliyana MarliyanaAfiliasi tidak diketahui1
Yanuar Dwi PurnomoAfiliasi tidak diketahui1
Ade Dwi SuryaniAfiliasi tidak diketahui1
Atiyah Nima FaradisaAfiliasi tidak diketahui1
Eka Deny PrihastomoAfiliasi tidak diketahui1
Ulfi Nihayah FitriyaniAfiliasi tidak diketahui1
Hidayatul KhasanahAfiliasi tidak diketahui1
Milla SeptianaAfiliasi tidak diketahui1
Devi SoniaAfiliasi tidak diketahui1
Vivi Ayuning TyasAfiliasi tidak diketahui1
Siska Puji LestariAfiliasi tidak diketahui1
Ayu SuryaniAfiliasi tidak diketahui1
Rusdarti RusdartiAfiliasi tidak diketahui1
Abdul KodirAfiliasi tidak diketahui1
IstichomahwatiAfiliasi tidak diketahui1
Joko WidodoAfiliasi tidak diketahui1
Hanapi AtmajaAfiliasi tidak diketahui1
Achmad SlametAfiliasi tidak diketahui1
Luluk MasrurohAfiliasi tidak diketahui1
Dewi Liesnoor SetyowatiState University of Semarang1
Novia Faiz SafitriAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 5 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">The Effect of Asset Structure and Business Risk on Capital Structure with Profitability as the Moderating Variable</dc:title>
	<dc:creator>Buana, Fita Kartika</dc:creator>
	<dc:creator>khafid, muhammad</dc:creator>
	<dc:description xml:lang="en-US">The aims of this research to analyze the effect of asset structure and business risk to capital structure with profitability as moderating variable. The population of this study is property and real estate companies listed on the Indonesia Stock Exchange (BEI) during the year 2013-2016. The population are 48 companies and 24 research samples. Data were selected by purposive sampling technique which obtained by 96 unit of analysis. This research uses secondary data taken from annual financial statements. Data collection technique used is documentation techniques by collecting the required data from the annual financial reports. Moderated regression analysis data by difference absolute value test was used to analyse data. The result of this research revealed that asset structure significant positive effect on capital structure. Meanwhile, business risk negatively effect on capital structure. In addition, the profitability can weaken the effect of assets structure on capital structure. However, the profitability not moderating the effect of business risk on capital structure. Based on the result of research, it can be concluded that capital structure is influenced by asset structure and business risk and profitability can moderate the effect of asset structure on capital structure.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-03-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/22727</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i3.22727</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 3 (2018): November 2018; 200-206</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/22727/12976</dc:relation>
</oai_dc:dc>