PENGARUH PERINGKAT KREDIT DAN RISIKO BISNIS TERHADAP STRUKTUR MODAL

Autor: Ria Agustin, Agustin Ekadjaja
Rok vydání: 2020
Zdroj: Jurnal Paradigma Akuntansi. 2:1728
ISSN: 2657-0033
DOI: 10.24912/jpa.v2i4.9368
Popis: The purpose of this study is to obtain empirical evidence about the effect credit rating and business risk on capital structure. The research design used to test the effect of credit ratings on capital structure is a descriptive study with a purposive sampling method. Furthermore, for hypothesis testing is done by multiple regression analysis model. The objects in this study are non - financial firms that listed on the Indonesia Stock Exchange and PEFINDO Credit Rating Agency during 2015 - 2018. For processing data, this study use Eviews 9. The results show that credit rating affect capital structure significantly and has a negative impact, while business risk affect the capital structure significantly and has a positive impact.
Databáze: OpenAIRE