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Journal

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN TEKSTIL DAN GARMEN DI BEI

Accounting Analysis Journal · Vol. 3 No. 2 (2014)

DOI
10.15294/aaj.v3i2.4187
ISSN
2502-6216, 2252-6765
Published
2014-05-03
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas, struktur aktiva dan ukuran perusahaan terhadap struktur modal. Sampel dalam penelitian ini adalah 14 perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas tidak memiliki pengaruh yang signifikan terhadap struktur modal. Sedangkan struktur aktiva memiliki pengaruh negatif terhadap struktur modal, dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap struktur modal. Saran bagi peneliti selanjutnya agar menambahkan variabel internal lainnya atau variabel-variabel eksternal yang belum dimasukkan di dalam model penelitian ini seperti pajak, tingkat pertumbuhan, likuiditas dan tingkat bunga serta memperluas sampel dan populasi penelitian terhadap semua jenis perusahaan. The purpose of this study was to examine the influence of profitability, asset structure and firm size on capital structure. The samples in this study were 14 textile and garment companies listed in Indonesia Stock Exchange. The analysis technique used in this research is the multiple linear regression analysis. The results showed that profitability does not have a significant effect on the capital structure. While the asset structure has a negative effect on the capital structure, and the size of the company does not have a significant effect on the capital structure. Suggestions for further research in order to add other internal variables or external variables that have not been included in this study as a model of tax, rate of growth, liquidity and interest rate and extending the sample and population study of all types of companies.

Collaboration network of the authors

40 authors · 67 co-authorship links · 1 across different organisations · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • State University of Semarang
  • Universitas Media Nusantara Citra
  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Rusdarti RusdartiAffiliation unknown3
Agus WahyudinAffiliation unknown3
Indah AnisykurlillahAffiliation unknown2
Joko WidodoAffiliation unknown2
Achmad SlametAffiliation unknown2
Indah Fajarini Sri WahyuningrumAffiliation unknown2
Arief YuliantoUniversitas Media Nusantara Citra2
Amin PujiatiAffiliation unknown2
Eloking Surya Sekar MahardikaAffiliation unknown2
Zaenuri ZaenuriState University of Semarang1
Fathur RokhmanState University of Semarang1
Arief RohmanAffiliation unknown1
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAffiliation unknown1
Kusmuriyanto KusmuriyantoAffiliation unknown1
Shanie SukmawatiAffiliation unknown1
Noviana Bekti LestariAffiliation unknown1
Amir MahmudUniversitas Yudharta Pasuruan1
Aditya HernawanAffiliation unknown1
Niswatun HasanahAffiliation unknown1
Rida AndriyaniAffiliation unknown1
Nur AlimahAffiliation unknown1
Septian Fahmi FahluzyAffiliation unknown1
Fachrurrozie FachrurrozieAffiliation unknown1
Dwi Anggoro SaputroAffiliation unknown1
Hafidz Hening WaskitoAffiliation unknown1
Insani Khikmawati KhikmawatiAffiliation unknown1
Fani KarinaAffiliation unknown1
Ria AniktiaAffiliation unknown1
Ibnu Reza AshkhabiAffiliation unknown1
Febri Zaini AuliaAffiliation unknown1
Eka SetiawatiAffiliation unknown1
Umi HanifahAffiliation unknown1
Lucky Tio MonikaAffiliation unknown1
Sarwo KuncoroAffiliation unknown1
Eko Marliyana MarliyanaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN TEKSTIL DAN GARMEN DI BEI</dc:title>
	<dc:creator>Hartoyo, Abiprayasa Kawiswara Weko</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:creator>Agustina, Linda</dc:creator>
	<dc:description xml:lang="en-US">Tujuan dari penelitian ini adalah untuk menguji pengaruh profitabilitas, struktur aktiva dan ukuran perusahaan terhadap struktur modal. Sampel dalam penelitian ini adalah 14 perusahaan tekstil dan garmen yang terdaftar di Bursa Efek Indonesia. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa profitabilitas tidak memiliki pengaruh yang signifikan terhadap struktur modal. Sedangkan struktur aktiva memiliki pengaruh negatif terhadap struktur modal, dan ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap struktur modal. Saran bagi peneliti selanjutnya agar menambahkan variabel internal lainnya atau variabel-variabel eksternal yang belum dimasukkan di dalam model penelitian ini seperti pajak, tingkat pertumbuhan, likuiditas dan tingkat bunga serta memperluas sampel dan populasi penelitian terhadap semua jenis perusahaan. The purpose of this study was to examine the influence of profitability, asset structure and firm size on capital structure. The samples in this study were 14 textile and garment companies listed in Indonesia Stock Exchange. The analysis technique used in this research is the multiple linear regression analysis. The results showed that profitability does not have a significant effect on the capital structure. While the asset structure has a negative effect on the capital structure, and the size of the company does not have a significant effect on the capital structure. Suggestions for further research in order to add other internal variables or external variables that have not been included in this study as a model of tax, rate of growth, liquidity and interest rate and extending the sample and population study of all types of companies.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2014-05-03</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/4187</dc:identifier>
	<dc:identifier>10.15294/aaj.v3i2.4187</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 3 No 2 (2014): May 2014</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v3i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/4187/3854</dc:relation>
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