Title: THE INFLUENCE OF PROFITABILITY AND COMPANY SIZE ON CAPITAL STRUCTURE: STUDY EMPIRICAL THE CABLE MANUFACTURING INDUSTRY

Biography:

Dirvi Surya Abbas is currently working at Department of Management Studies, Universitas Muhammadiyah Tangerang, Indonesia. His area of interest includes Accounting Research, Accounting Education, Financial Audit, Tax Equity andFiscal Responsibility Act, Auditing, Accounting, Tax.

Abstract

The goal of this research is to see if profitability and business size have an impact on capital structure. Profitability, firm size, and capital structure are the variables considered. The data used spans the years 2015 through 2020. This study used a sample of six cable companies. Data collecting using secondary data using a sampling methodology that uses a purposeful sampling method. Multiple regression was employed in the data analysis procedure. According to the findings of the study, profitability has a considerable negative impact on capital structure, whereas company size has a positive impact.