THE IMPACT OF ACCOUNTING

INFORMATION SYSTEM ON THE

EFFECTIVENESS OF PUBLIC
ENTERPRISES: THE CASE OF
KOSOVO
Shqipdona Hashani Siqani 1 , Nexhmie Berisha Vokshi 2
OVERVIEW

INTRODUCTIONLITERAL REVIEW RESEARCH FINDING CONCLUSIO

METEDEOLOGI AND N
DISSCUSSIO
N
INTRODUCTION

A company is usually established

with several goals to be achieved..
the effect of company’s size, business risk, asset
growth, and profitability on capital structure in
manufacturing companies

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LITERAL REVIEW
1. company’s size, The size of the asset is the average net sales for the current year to
several years
2. business risk, risk is defined as the probability or occurrence of some unfortunate
events.
3. growth asset, company with current asset growth rates have to rely heavily on
external capital, floating costs
4. profitability, Profitability is the company’s ability to make a profit.
5. capital structure, Modigliani and Miller [4] approach theory argues that capital
structure does not directly affect the company. I
 method quantitative
historical research
s
Based on the technique then obtained
33 companies representing each
business field in the manufacturing
Population and
sector
sample
RESEARCH
METEDEOLOGI
FINDING AND DISSCUSSION
1. this study indicate that firm size has a positive and significant effect on capital structure.
2. This study also indicates that business risk (DOL) has no positive effect on capital
structure.
3. The results in this study indicate that assets growth has no positive but not significant
effect on capital structure
4. This study also indicates that profitability (NPM) has a negative and significant effect on
capital structure.
 THE RESULTS OF THIS STUDY INDICATE
THAT FIRM SIZE, BUSINESS RISK, GROWTH
ASSETS, AND PROFITABILITY
SIGNIFICANTLY INFLUENCE THE CAPITAL
STRUCTURE OF MANUFACTURING CONCLUSION
COMPANIES LISTED ON THE INDONESIA
STOCK EXCHANGE. WITH THE CALCULATION
OF THE VALUE OF F OF 70.784 WITH A
SIGNIFICANT LEVEL OF 0,000.
NEW TITLE
Factors Affecting Capital Structure of Go Public Non-Manufacturing Companies in
BEI (Indonesia Stock Exchange)
How management control in making decision to the size of company?