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The Effect of Profitability, Liquidity, and Asset Structure on Capital Structure with Firm Size as Moderating Variable

Accounting Analysis Journal · Vol. 10 No. 1 (2021) · hlm. 32–38

DOI
10.15294/aaj.v10i1.44516
ISSN
2502-6216, 2252-6765
Terbit
2021-03-09
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this research is to analyze the effect of profitability, liquidity, and asset structure on capital structure with firm size as a moderating variable. The population of this study was all property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2014-2016. The number of samples used was 39 companies with the audit of analysis of 117. This study used secondary data taken from the annual financial statements. The method of data analysis was descriptive analysis and Moderated regression analysis by difference absolute value test. The data analysis used was IBM SPSS Statistics 21. The result of the study showed that profitability, liquidity, and asset structure had negative and significant effects on capital structure. Firm size was able to moderates significantly the effect of liquidity on capital structure, but it is not able to moderate the effect of profitability and asset structure on the capital structure. The study concludes that capital structure is influenced by profitability, liquidity, and liquidity that moderated by firm size. Keywords: Profitability; Liquidity; Asset Structure; Capital Structure; Firm Size

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  • Sunan Kalijaga State Islamic University Yogyakarta
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Prabowo Yudo JayantoAfiliasi tidak diketahui2
Ahmad NurkhinAfiliasi tidak diketahui2
Gatot Putra DewaAfiliasi tidak diketahui1
Nanik Sri UtaminingsihAfiliasi tidak diketahui1
Kiswanto KiswantoAfiliasi tidak diketahui1
Herdiawan Rudi PradanaAfiliasi tidak diketahui1
Ratna Aditya NingrumAfiliasi tidak diketahui1
Bestari Dwi HandayaniAfiliasi tidak diketahui1
Setyadi IrfanAfiliasi tidak diketahui1
Galuh TristianasariAfiliasi tidak diketahui1
Tsalatsah NurakhirohAfiliasi tidak diketahui1
Whino Sekar Prasetyaning TunggalAfiliasi tidak diketahui1
Linda AgustinaAfiliasi tidak diketahui1
Dwi Anggoro SaputroAfiliasi tidak diketahui1
Ika Ria PadmawatiAfiliasi tidak diketahui1
Nayoko Adi CandraAfiliasi tidak diketahui1
Dedi KasionoAfiliasi tidak diketahui1
Sandhiny Permata SariAfiliasi tidak diketahui1
Rifki Adhi PrasetyoAfiliasi tidak diketahui1
Winarti WinartiSunan Kalijaga State Islamic University Yogyakarta1
Helnia Nur IslamiAfiliasi tidak diketahui1
Korentina Juniasti SinagaAfiliasi tidak diketahui1
Hening Vidyari Shinta SugiartoAfiliasi tidak diketahui1
UMI UMBARWATIAfiliasi tidak diketahui1
Nur SolichahAfiliasi tidak diketahui1
Lefi BarokahAfiliasi tidak diketahui1
Rizka Vidya Dwi GiartoAfiliasi tidak diketahui1
Eva PurnamasariAfiliasi tidak diketahui1
Damar Kartika JatiAfiliasi tidak diketahui1
Fuad Jaka PamungkasAfiliasi tidak diketahui1
Murni MurniAfiliasi tidak diketahui1
Muhammad Wakhid IbrahimAfiliasi tidak diketahui1
Susi YaningsihAfiliasi tidak diketahui1
Berti Desbriantika Kusuma DeviAfiliasi tidak diketahui1
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Nurhalimatusy Sya'diyahAfiliasi tidak diketahui1
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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 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 Profitability, Liquidity, and Asset Structure on Capital Structure with Firm Size as Moderating Variable</dc:title>
	<dc:creator>Dewi, Cicilia Ratna</dc:creator>
	<dc:creator>Fachrurrozie, Fachrurrozie</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to analyze the effect of profitability, liquidity, and asset structure on capital structure with firm size as a moderating variable. The population of this study was all property and real estate companies listed on the Indonesian Stock Exchange (IDX) from 2014-2016. The number of samples used was 39 companies with the audit of analysis of 117. This study used secondary data taken from the annual financial statements. The method of data analysis was descriptive analysis and Moderated regression analysis by difference absolute value test. The data analysis used was IBM SPSS Statistics 21. The result of the study showed that profitability, liquidity, and asset structure had negative and significant effects on capital structure. Firm size was able to moderates significantly the effect of liquidity on capital structure, but it is not able to moderate the effect of profitability and asset structure on the capital structure. The study concludes that capital structure is influenced by profitability, liquidity, and liquidity that moderated by firm size.
Keywords: Profitability; Liquidity; Asset Structure; Capital Structure; Firm Size</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-03-09</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/44516</dc:identifier>
	<dc:identifier>10.15294/aaj.v10i1.44516</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 10 No 1 (2021): March; 32-38</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/44516/18479</dc:relation>
</oai_dc:dc>