Ardiansyah, Muhammad Daffa (2026) Pengaruh Intangible Assets, Tangible Assets, dan Firm Size Terhadap Struktur Modal Perusahaan Sektor Teknologi Yang Terdaftar Di Bursa Efek Indonesia. Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze and determine the effect of intangible assets, tangible assets, and firm size on the capital structure of technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The test was conducted to evaluate the determinants of funding policy amidst the dynamic characteristics of the technology industry and regulatory shifts related to non-physical assets. The type of research used was quantitative research. The population in this study included all technology sector companies listed on the IDX, with a sample size determining 136 total observations. Secondary data was obtained through documentation methods from the companies' annual financial reports. The data analysis technique applied was panel data regression analysis with a Random Effect Model (REM) approach processed using EViews 13 software. The results showed that tangible assets significantly influence capital structure, indicating that ownership of physical assets remains a primary consideration for creditors as collateral to minimize the risk of default. Conversely, intangible assets do not affect capital structure because their value is difficult to measure objectively and they carry a high liquidity risk in the eyes of debt providers. In addition, firm size was also found to have no effect on capital structure, proving that the size of a company's income is not the main determinant in the decision to increase debt if internal funding is still sufficient.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HA Statistics H Social Sciences > HB Economic Theory H Social Sciences > HC Economics L Education > L Education (General) |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Muhammad Daffa Ardiansyah | ||||||||
| Date Deposited: | 26 Jun 2026 06:07 | ||||||||
| Last Modified: | 26 Jun 2026 06:07 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54235 |
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