ESTD PERPUSTAKAAN UNTAD
ESTD PERPUSTAKAAN UNTAD
| JudulDETERMINAN STRUKTUR MODAL PADA PERUSAHAAN SYARIAH DAN NON SYARIAH DI SEKTOR MAKANAN DAN MINUMAN |
| Nama: ARIF |
| Tahun: 2026 |
| Abstrak This study examines the effects of profitability, tangibility, Tobin’s Q, and firm size on the capital structure of Sharia and nonSharia food and beverage companies listed on the Indonesia Stock Exchange during 2020–2025. Using purposive sampling, the study analyzed 240 observations through panel data regression with the Random Effects Model. The results show that profitability negatively affects capital structure, while tangibility and Tobin’s Q have positive effects. Firm size has no significant effect. In Sharia companies, profitability and Tobin’s Q are significant, whereas in non-Sharia companies, only tangibility significantly affects capital structure. |