Pengaruh Pengungkapan Akuntansi dan Ukuran Perusahaan Terhadap Kualitas Laba pada Perusahaan Manufaktur yang Terdaftar di BEI Pada Periode 2016-2018

This study aims to determine the effect of the size of the company, sales growth, profitability, asset growth against the capital structure. This research was conducted in the construction sector services company during the years 2015-2018. The number of samples used in this assessment were 16 companies with the sampling method of saturated (census). The data analysis technique used is multiple linear regression analysis. The result of this research shows that sales growth of influential variables signifikn against capital structure. While the variable size, profitability and growth of the company's assets do not affect significantly to capital structure