Pengaruh Pertumbuhan Aktiva dan Prolifitasilitas Terhadap Struktur Modal Pada PT. Hanjaya Mandala Sampoerna TBK Tahun 1999-2013
JURNAL

JURNAL




Oleh:
Dr. Ngaliman, S.E., M.Si


PROGRAM STUDI Magister Akuntansi

FAKULTAS Ekonomi

Batam, Indonesia

2014
Abstrak:

Asset growth and profitability are several factors that affect the decision making the company’s capital structure.

This research aims to identify and analyze how much influence asset growth and profitability of the capital structure either partially or simultaneously at PT. Hanjaya Mandala Sampoerna Tbk.

The method used in this study using descriptive abalysis, quantitative approach verification. The statistical method used is multiple linier regression to test the slassical assumption advance using SPSS 16.

Based on the research that asset growth and profitability as measured bt return on assets ratio (ROA) simultaneously significant effect on the capital structure. Based on the partial test asset growth has as significant impact on the capital structure and partial test the effect of variable profitability (ROA) has a insignificant effect on the capital structure.