PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP STRUKTUR MODAL DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABLE MODERASI

Dimas Arung Tri Buana Cahya, Abd. Rohman Taufiq, Juli Murwani

Abstract


This study aims to examine the effect of liquidity and solvency on capital structure, as well as the role of company size as a moderating variable in real estate companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The study population was 94 property and real estate companies. The sample size of these companies was 62 companies determined by purposive sampling. The research method used was quantitative with multiple linear analysis using SPSS 24. The results showed that liquidity had no significant effect on capital structure, while solvency had a positive and significant effect on capital structure. Company size was unable to moderate the effect of liquidity and solvency on capital structure.

 


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References


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