STRUKTUR MODAL TERHADAP FLEKSIBILITAS KEUANGAN DI INDONESIA
DOI:
https://doi.org/10.52655/khg.v7i1.94Keywords:
Struktur Modal, Fleksibilitas KeuanganAbstract
Tujuan penelitian adalah untuk membuktikan secara empiris pengaruh struktur modal terhadap fleksibilitas keuangan. Populasi penelitian terdiri dari 36 perusahaan tambang go public periode 2019-2022 sehingga sampel data yang digunakan sebanyak 144 data. Pendekatan evaluasi statistik yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa kebijakan struktur modal untuk investasi berpengaruh negative signifikan terhadap fleksibilitas keuangan. Semakin rendah rasio ini menunjukkan pengelolaan modal kerja yang semakin agresif sehingga berdampak pada peningkatan fleksibilitas keuangan. Kebijakan struktur modal untuk pembiayaan berpengaruh positif signifikan terhadap fleksibilitas keuangan. Semakin tinggi rasio ini menunjukkan kebijakan pembiyaaan yang semakin agresif sehingga berdampak pada peningkatan fleksibilitas keuangan.
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