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All Journal Jurnal Paradigma Akuntansi
Hany Melissa
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Economics, Econometrics & Finance Social Sciences

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PENGARUH STRUKTUR ASET, PROFITABILITAS, UKURAN PERUSAHAAN, DAN NON-DEBT TAX SHIELD TERHADAP STRUKTUR MODAL Hany Melissa; F.X Kurniawan Tjakrawala
Jurnal Paradigma Akuntansi Vol. 8 No. 4 (2026): Oktober 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i4.39048

Abstract

The study is oriented toward analyzing the contribution of asset structure, profitability, firm size, and non-debt tax shield on capital structure using secondary data from manufacturing companies in the consumer non-cyclicals and basic materials sectors registered on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sample selection was conducted using a purposive sampling method, resulting in 181 observations from 92 companies that met thepredetermined criteria. Data analysis in this study utilize multiple linear regression, supported by SPSS version 25 and Microsoft Excel 2013 software. These phenomena indicate that asset structure and profitability have a negative and significant effect on capital structure. Meanwhile, firm size and non-debt tax shield have a positive and significant effect on capital structure. The implications of this study are expected to serve as a consideration for company management in determining capital structure policies.
Co-Authors F.X Kurniawan Tjakrawala