Pengaruh Struktur Modal, Perputaran Aset dan Ukuran Perusahaan Terhadap Risiko Keuangan Pada Perusahaan yang Tergabung dalam Indeks LQ45 di Bursa Efek Indonesia

Authors

  • Sutardi Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia
  • Meslo Pardede Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia
  • Nina Putri Kusuma Wardhany Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia
  • Asmiranti Sekolah Tinggi Ilmu Ekonomi Bisnis Indonesia

Keywords:

Debt to Equity Ratio (DER),, Total Assets Turnover (TATO),, Size, Earning Per Share (EPS).

Abstract

The purpose of this study is to determine the effect of capital structure, asset turnover and company size on financial risk in companies that are included in the LQ45 Index on the Indonesia Stock Exchange. The data source of this research uses secondary data in the form of financial reports on the website www.idx.co.id. The financial statements observed are the financial statements of companies that are included in the LQ45 Index for the 2019-2021 period. The data of this study were analyzed on 45 companies listed on the Indonesia Stock Exchange. The research method used is purposive sampling method, the data analysis technique used is panel data regression analysis, Least Squares Dummy Variables (LSDV) technique with fixed effect model panel data regression estimation. The results of this study indicate that Capital Structure, Asset Turnover and Company Size have an effect and significance on Financial Risk.

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Published

2024-10-01

How to Cite

Sutardi, Meslo Pardede, Nina Putri Kusuma Wardhany, & Asmiranti. (2024). Pengaruh Struktur Modal, Perputaran Aset dan Ukuran Perusahaan Terhadap Risiko Keuangan Pada Perusahaan yang Tergabung dalam Indeks LQ45 di Bursa Efek Indonesia. Jurnal Akuntansi Almatama, 1(2), 69 -. Retrieved from https://jurnal.stiebi.ac.id/index.php/jaa/article/view/396

Issue

Vol. 1 No. 2 (2022): September

Section

Articles