Vol. 7 No. 2 (2017), Articles
Vol. 7 No. 2 (2017)

The influence of profitability, size, and growth on the capital structure in consumer goods companies

Articles
DOI: 10.14414/tiar.v7i2.1603
Published 2017-12-10
Yovilanda Anggraeni Puspitasari
STIE Perbanas Surabaya
Diah Ekaningtias
STIE Perbanas Surabaya

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Keywords

Capital Structure
Profitability
Size
and Growth.

How to Cite

Puspitasari, Yovilanda Anggraeni, and Diah Ekaningtias. “The Influence of Profitability, Size, and Growth on the Capital Structure in Consumer Goods Companies”. The Indonesian Accounting Review, vol. 7, no. 2, Dec. 2017, pp. 155-64, https://doi.org/10.14414/tiar.v7i2.1603.
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Abstract

Capital structure is a very important element needed by companies to conduct the com-panies’ operational activities. Companies must determine whether to use internal funds first or external funds to finance investment in getting an optimal capital structure. The purpose of this study is to examine the influence of the variables of profitability, size and growth on the capital structure in consumer goods companies. Multiple regression anal-ysis is used to analyze the data in this study. Data analysis is conducted on consumer goods companies listed on the Indonesia Stock Exchange period 2012-2016. Based on the analysis, it is found that profitability, size, and growth have an effect on capital structure in consumer goods companies listed on the Indonesia Stock Exchange 2012-2016.