PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL

Abstract

This research aims to examine and determine the influence of firm size, profitability and liquidity on capital structure. The population in this research is a cement company which listed in the Indonesia Stock Exchange (BEI). The sampling technique using purposive sampling method based on predetermined criteria, then obtained a sample of 3 companies. The data used are the financial statements for the 2012-2016 period obtained from the official website of BEI and processed using statistical test tools SPSS (Statistical Product and Service Solutions) 20, with multiple linear regression analysis model, classical assumption test, goodness of fit, and test hypothesis.The results of this research indicate that the effect of firm size, profitability and liquidity together significant influence on capital structure, with the amount of influence obtained by 83.7%. While the results of this research test partially indicates that firm size has no significant influence, while profitability has a significant negative influence on capital structure. And liquidity has negatively significant influence on capital structure.
Keywords: company size, profitability, liquidity and capital structure