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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Novela Indri Rahmadini
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Tax Rate Dan Sales Growth Terhadap Struktur Modal Novela Indri Rahmadini; Neneng Tita Amalya
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 3 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN  September
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i3.12551

Abstract

Abstract - This study aims to analyze the effect of profitability, tax rate, and sales growth on capital structure in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from the companies’ annual financial statements. The sample was selected using a purposive sampling method. Data analysis was conducted using panel data regression with the assistance of EViews 14 software. The results indicate that profitability, tax rate, and sales growth collectively have a significant effect on capital structure. Based on the examination of each variable, profitability has a significant effect on capital structure, tax rate has no significant effect on capital structure, while sales growth has a significant effect on capital structure. The findings of this study are expected to serve as a consideration for companies in determining capital structure policies and as a reference for investors and future researchers.
Co-Authors Neneng Tita Amalya