PERAN TINGKAT PERTUMBUHAN DALAM MEMODERASI PENGARUH LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL PADA STRUKTUR MODAL

Authors

  • Muhammad Rifqi Ramadhan Universitas Trisakti
  • Sekar Mayangsari Universitas Trisakti

DOI:

https://doi.org/10.26418/apssai.v1i2.13

Keywords:

Asset structure, Capital structure, Growth, Liquidity, Managerial ownership

Abstract

This study aims to examine the impact of liquidity, asset structure, and managerial ownership on capital structure with growth rate as a moderating variable. This empirical analysis is based on secondary data on manufacturing businesses listed on the Indonesia Stock Exchange. Purposive sampling was used, resulting in as many as 74 firms being acquired. Data sources were acquired from www.idx.co.id and the observation period 2018-2020. According to the findings of this study, liquidity and management ownership have a negative correlation with capital structure, and Asset Structure does not correlate with capital structure. Moreover, the growth rate mitigates the negative correlation between liquidity on capital structure. The growth rate does not enhance the positive correlation between asset structure on capital structure and does not mitigate the negative correlation between managerial ownership on capital structure.

 

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Published

26-04-2022

How to Cite

Ramadhan, M. R., & Mayangsari, S. (2022). PERAN TINGKAT PERTUMBUHAN DALAM MEMODERASI PENGARUH LIKUIDITAS, STRUKTUR ASET, KEPEMILIKAN MANAJERIAL PADA STRUKTUR MODAL. APSSAI ACCOUNTING REVIEW, 2(1), 65–79. https://doi.org/10.26418/apssai.v1i2.13

Issue

Vol. 2 No. 1 (2022): April

Section

Articles

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