Pengaruh Struktur Aktiva dan Likuiditas terhadap Struktur Modal pada Perusahaan Sektor Consumer Goods Industry (Industri Barang Konsumsi) yang Terdaftar di Bursa Efek Indonesia Periode 2014-2016

Abstract

This study aims to determine whether the structure of assets and liquidity against capital structure. The object of research taken by the consumer goods industry companies listed on the Indonesia Stock Exchange. The type of this research is descriptive quantitative is a problem formulation with regard to the question of the existence of independent variables, either only on a variable or more. Population in this research is Company of Consumer Goods Industry Sector which report its finance for 3 consecutive year in Indonesia Stock Exchange year 2014-2016. Sampling technique used is purposive sampling technique, then the number of samples in this study as many as 90 companies of consumer goods industry listed on the Indonesia Stock Exchange 2014-2016. The method of analysis used in this study using multiple linear regression analysis method. The result shows that asset structure variable has positive and significant influence to capital structure, while liquidity has negative and significant effect to capital structure.