Research Article
Factors Influencing Capital Structure
@INPROCEEDINGS{10.4108/eai.4-11-2022.2328933, author={Dessy Evianti and Meutia Meutia and Helmi Yazid and Windu Mulyasari}, title={Factors Influencing Capital Structure}, proceedings={Proceedings of the International Conference on Sustainability in Technological, Environmental, Law, Management, Social and Economic Matters, ICOSTELM 2022, 4-5 November 2022, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICOSTELM}, year={2023}, month={9}, keywords={liquidity profitability tangt fsize bepr and dar}, doi={10.4108/eai.4-11-2022.2328933} }- Dessy Evianti
Meutia Meutia
Helmi Yazid
Windu Mulyasari
Year: 2023
Factors Influencing Capital Structure
ICOSTELM
EAI
DOI: 10.4108/eai.4-11-2022.2328933
Abstract
The large potential of the coal mining sector with increasingly higher prices, requires companies to manage their financial performance well. The financial ratio is used as a measure to determine the financial condition being faced by the company. This study aims to determine the effect of liquidity, profitability, TANGT, FSIZE, BEPR on DAR and simultaneously on coal sector coal mining listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The analytical method used is descriptive statistics with classical assumption test. Partially, the results show that liquidity, profitability and FSIZE have a positive and significant effect on DAR, TANGT and BEPR have no effect on DAR. Simultaneously all variables have a positive and significant effect on DAR.