Tandra, Natasya (2024) PENGARUH STRUKTUR MODAL TAHUN SEBELUMNYA, PERTUMBUHAN PENJUALAN DAN PROFITABILITAS TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Masters thesis, Magister Akuntansi.

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Abstract

Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor yang
mempengaruhi struktur modal. Penelitian ini menggunakan 3 variabel independen
yang terdiri dari struktur modal tahun sebelumnya, pertumbuhan penjualan dan
profitabilitas; dan 1 variabel moderasi yaitu ukuran perusahaan. Sampel dalam
penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia
(BEI) selama tahun 2020 sampai dengan 2023. Metode pemilihan sampel yang
digunakan dalam penelitian ini adalah purposive sampling, terdapat 30 perusahaan
yang memenuhi kriteria sehingga memperoleh data sebanyak 120 data sebagai
sampel. Hasil penelitian ini menunjukkan bahwa struktur modal tahun sebelumnya
dan profitabilitas tidak berpengaruh terhadap struktur modal; pertumbuhan
penjualan berpengaruh terhadap struktur modal; dan ukuran perusahaan tidak
mampu memoderasi hubungan struktur modal tahun sebelumnya, pertumbuhan
penjualan dan profitabilitas terhadap struktur modal.
Kata Kunci: Struktur Modal, Struktur Modal Tahun Sebelumnya, Pertumbuhan
Penjualan, Profitabilitas, dan Ukuran Perusahaan.

This study aims to examine about the factors which will affect capital
structure. This study using three independent variables consisting of previous year's
capital structure, sales growth and profitability; and one moderating variable such
company size. Sample used in this study is manufacturing companies listed on the
Indonesia Stock Exchange (BEI) from 2020 until 2023. Sample selection method
used in this study used was purposive sampling, there were 30 companies met the
criteria, resulting 120 data are taken as a samples.
The results of this study shows that the previous year's capital structure and
profitability have no effect on capital structure; sales growth affects capital
structure; and company size is not able to moderate the relationship between
capital structure in the previous year, sales growth and profitability on capital
structure.
Keywords: Capital Structure, Company Size, Previous Year Capital Structure,
Profitability, and Sales Growth. This study aims to examine about the factors which will affect capital
structure. This study using three independent variables consisting of previous year's
capital structure, sales growth and profitability; and one moderating variable such
company size. Sample used in this study is manufacturing companies listed on the
Indonesia Stock Exchange (BEI) from 2020 until 2023. Sample selection method
used in this study used was purposive sampling, there were 30 companies met the
criteria, resulting 120 data are taken as a samples.
The results of this study shows that the previous year's capital structure and
profitability have no effect on capital structure; sales growth affects capital
structure; and company size is not able to moderate the relationship between
capital structure in the previous year, sales growth and profitability on capital
structure.
Keywords: Capital Structure, Company Size, Previous Year Capital Structure,
Profitability, and Sales Growth.

Item Type: Thesis (Masters)
Subjects: Skripsi/Tugas Akhir
Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: FE Perpus
Date Deposited: 11 Jul 2025 06:47
Last Modified: 11 Jul 2025 06:47
URI: https://repotest.untar.ac.id/id/eprint/47757

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