Authors:

Eka Noor Asmara, Hermala Kusumadewi, Sidiq Ashari, Djasmanuddin Djasmanuddin

Abstract:

“The research objective was to determine the effect of sales growth and asset structure on capital structure in manufacturing industry companies. The data used in this research is secondary data in financial reports. The sampling technique in this study used purposive sampling. The number of samples that match the criteria is 100 manufacturing industry companies with the 2016-2020 research period. Sales growth is measured by comparing sales in year t after deducting sales in the previous period to sales in the previous period, asset structure is measured by the fixed assets ratio, and capital structure is measured by the debt ratio. The analytical tool used is multiple linear regression. The results showed that sales growth had no significant effect on capital structure, while asset structure had a significant effect on capital structure in manufacturing industry companies. Keywords: Sales growth; Assets Structure; Capital Structure.”

Keywords

Sales growth; Assets Structure; Capital Structure.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-93100

Published

2022-12-26

How To Cite

ASMARA, Eka Noor et al. Pertumbuhan Penjualan, Struktur Aset dan Struktur Modal.E-Jurnal Akuntansi, [S.l.], v. 32, n. 12, p. 3746-3760, dec. 2022. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-93100. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2022.v32.i12.p19.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 32 No 12 (2022)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License