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All Journal Jurnal Indo-Islamika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Informasi & Perpustakaan JRA: Jurnal Riset Akuntansi Jurnal Mantik Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Jurnal Akuntansi dan Keuangan Indonesia Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Penelitian Pendidikan Indonesia
Nuryaman, Nuryaman
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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Journal : Journal of Accounting and Finance Management (JAFM)

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Factors Influencing Capital Structure and Its Impact Toward Profitability in Consumer Goods Manufacturing Companies Listed in the IDX for the 2019-2023 Period Rosita, Hani; Nuryaman, Nuryaman
Journal of Accounting and Finance Management Vol. 5 No. 6 (2025): Journal of Accounting and Finance Management (January - February 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i6.1415

Abstract

This research aims to analyze the influence of non-debt tax shield (NDTS), business risk, and company size on capital structure and its impact on profitability. The research adopts a quantitative method with a sample of 46 manufacturing companies in the consumer goods sector. The analysis was conducted using multiple regression analysis processed with SPSS. The results reveal that NDTS has a significant negative effect on capital structure. Tax savings from depreciation replace the tax benefits of interest, leading companies with high NDTS to reduce debt usage. Business risk also has a significant negative effect on capital structure. Companies with high business risk prefer a conservative capital structure, relying on equity or internal funds to mitigate default risk. Conversely, company size has a significant positive effect on capital structure. Capital structure significantly negatively affects profitability. While debt can enhance profitability if managed properly, a high debt proportion increases interest burdens, thereby reducing profits.
Co-Authors agus rifai Agustina, Ingrid Larasati Annisha, Zakiah Boro, Frans Lengo Diana Sari Eriana Kartadjumena Fadjar, Achmad Fadjar, Ahmad Fillah, Gedizza Firdaus, Taupik Hadi, Dudi Abdul Luqman, Silviana Muhammad Fajar Nur Fadhilah, Hilya Nisa Pratama Putra, Andjast Rosita, Hani Rusmawan, Wedi Saifunnuha, Mukhamad Silviana Silviana SURYADI, DEDE Yudha, Fahreza Eka Yuniarti, Rita Yusuf Rahman Zahasfan, Alvian Iqbal