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Kompak :Jurnal Ilmiah Komputerisasi AkuntansiKompak :Jurnal Ilmiah Komputerisasi Akuntansi

The increasing need for buildings and land has the effect of increasing construction in the housing sector. However, it must be understood that a company is able to regulate the structure of its funds. The maximum fund structure has an effect on the size of the fund and its value. This lesson will explain each variable raised as a study topic. This learning takes a quantitative approach through purposive sampling. The analysis uses classical assumption testing, descriptive statistics, as well as hypotheses using multiple linear regression methods using SPSS 25.0. The total study sample was 110 samples. Personally shows that the scale has a good effect on the fund structure. LiquidityProfitability is bad for the structure of funds. Then, together with the independent variables, they have a significant effect on the structure of the funds.

Liquidity conclusions have a negative effect on the cost structure which displays the amount of group liquidity.The lower the proportion of credit terms of costs.This is due to the high availability of internal funds, meaning that companies with high liquidity have a lot assets as well as cash used to finance their operational activities and investments.Second, there is a lack of dependence on debt.meaning that companies that have high liquidity tend to be more financially independent and less dependent on debt.meaning that high liquidity provides flexibility for companies to make investment or expansion decisions without having to think about limited funds.Furthermore, the study shows that the scale of the group has a good effect on the cost structure.It means that the higher the set of cost arrangements, the maximum the costs.where presenting a large group will use debt to finance their operations.Furthermore, the results of this study show that profitability has a negative influence on the capital structure.

Berdasarkan penelitian ini, terdapat beberapa saran penelitian lanjutan yang dapat dikembangkan. Pertama, penelitian selanjutnya dapat memperluas periode penelitian untuk mendapatkan gambaran yang lebih komprehensif mengenai pengaruh variabel-variabel yang diteliti terhadap struktur modal. Selain itu, perlu juga dilakukan penelitian dengan memperluas sampel perusahaan, tidak hanya terbatas pada sektor properti dan real estate, untuk meningkatkan generalisasi hasil penelitian. Kedua, penelitian selanjutnya dapat menambahkan variabel lain yang mungkin mempengaruhi struktur modal, seperti tingkat suku bunga, inflasi, atau kebijakan pemerintah. Dengan demikian, analisis akan menjadi lebih lengkap dan dapat memberikan pemahaman yang lebih mendalam mengenai faktor-faktor yang mempengaruhi keputusan struktur modal perusahaan. Ketiga, penelitian dapat menggunakan pendekatan kualitatif untuk melengkapi hasil penelitian kuantitatif. Pendekatan kualitatif dapat memberikan wawasan yang lebih mendalam mengenai alasan-alasan di balik keputusan struktur modal yang diambil oleh perusahaan.

  1. Pengaruh profitabilitas, struktur aktiva, dan likuiditas terhadap struktur modal pada perusahaan makanan... online-journal.unja.ac.id/paradigma/article/view/10316Pengaruh profitabilitas struktur aktiva dan likuiditas terhadap struktur modal pada perusahaan makanan online journal unja ac paradigma article view 10316
  2. Determinan Struktur Modal Pada Industri Makanan Dan Minuman | JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI.... doi.org/10.59806/jaatb.v3i1.308Determinan Struktur Modal Pada Industri Makanan Dan Minuman JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI doi 10 59806 jaatb v3i1 308
  3. Pengaruh Profitabilitas, Likuiditas dan Struktur Aktiva Terhadap Struktur Modal pada Perusahaan Manufaktur... journal.ipm2kpe.or.id/index.php/COSTING/article/view/1428Pengaruh Profitabilitas Likuiditas dan Struktur Aktiva Terhadap Struktur Modal pada Perusahaan Manufaktur journal ipm2kpe index php COSTING article view 1428
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