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SATRIYO WIBOWO
STIE Trisakti
Economics, Econometrics & Finance

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Pengaruh profitabilitas, investment oppportunity set, tangibilitas, earnings volatility dan firm size terhadap struktur modal pada industri farmasi SATRIYO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.378 KB) | DOI: 10.34208/jba.v18i2.54

Abstract

This research is to test and analyze empirically the influence of profitability, Investment Opportunity Set (IOS), tangibility, earning volatility, and firm size toward capital structure. It was studied again because previous studies were inconsistent with pecking order and trade-off theory. The object of this research is company in pharmacy industry that listed in Indonesia Stock Exchange period 2005-2013. Seven companies met the criteria and were analyzed using Eviews8 panel data regressions with fixed effect model to test the hypothesis. The result of this research shows that profitability and earning volatility influence capital structure, while Investment Opportunity Set (IOS), tangibility, and firm size do not influence capital structure.
Pengaruh non-debt tax shield, tangibilitas, human capital, risiko bisnis, ukuran perusahaan, pertumbuhan, likuditas dan profitabilitas terhadap financial leverage pada sektor komunikasi ANDREAS HIMAWAN; SATRIYO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 18 No 2 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.26 KB) | DOI: 10.34208/jba.v18i2.57

Abstract

This study investigates the determinants of capital structure theoretically and empirically in Indonesia. Since several decades, capital sructure has remained puzzle. This study will further provide a logical explanation towards the factor affecting capital structure by adding unique variable that is human capital as the determinant on financial leverage. Panel data is used for analysis and ordinary least square method (OLS) for regression analysis which minimizes error in estimation results. The data was taken from annual financial statement of the telecommunication firm listed in IDX (Indonesia Stock Exchange), using a sample of 7 telecommunication listed firms for 2010-2014. The dependent variable was Financial Leverage (Total Liabilities to Total Assets) while the independent variable were Non-Debt tax shield, Tangibility, Human Capital, Firm Size, Business Risk, Growth, Liquidity and Profitability. The research findings shows that the variables of Non-Debt tax shield, Tangibility, Human Capital, Business Risk, and Profitability are positively related with Financial Leverage, while Firm Size, Growth and Liquidity are negatively related with Financial Leverage. Business Risk is statistically significant determinants of Capital Structure. While Non-Debt tax shield, Tangibility, Human Capital, Firm Size, Growth, Liquidity and Profitability are statistically insignificant determinants of Capital Structure.
Pengaruh tangibility, profitability, liquidity, firm size dan non debt taxshield terhadap capital structure pada sektor pertanian DEDE BADRU TAMAM; SATRIYO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (92.698 KB) | DOI: 10.34208/jba.v19i1.71

Abstract

The purpose of this research is to test and analyze empirically the influence of tangibility, profitability, liquidity, firm size and non-debt tax shield toward capital structure. The object of this research is agriculture sector companies that listed in Indonesia Stock Exchange period 2008-2014. The purposive sampling is used as sampling technique, where 14 companies met the criteria and were analyzed using eviews 8 panel data regressions with random effect model to test the hypothesis. The results of this research shows that liquidity and firm size influence capital structure, while profitability, tangibility and non-debt tax shield do not influence capital structure.
PENGARUH UKURAN PERUSAHAAN, RISIKO BISNIS, GROWTH,PROFITABILITAS, LIKUIDITAS, DAN SALES GROWTH TERHADAP STRUKTUR MODAL PADA SEKTOR FARMASI YANG TERDAFTAR DI BEI ROBERT KALIMAN; SATRIYO WIBOWO
Jurnal Bisnis dan Akuntansi Vol 19 No 1a-3 (2017): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.177 KB) | DOI: 10.34208/jba.v19i1a-3.284

Abstract

The purpose of this research is to test and analyze empirically the influence of firm size, business risk, growth, profitability, liquidity and sales growth toward capital structure.The object of this research is company in pharmacy industry that listed in Indonesia Stock Exchange period 2010-2015. The purposive sampling is used as sampling technique, where 9 companies met the criteria and were analyzed using Eviews 8 panel data regressions with fixed effect model to test the hypothesis.The result of this research shows that firm size, profitability and liquidity influence capital structure, while business risk, growth, dan sales growth do not influence capital structure.
Co-Authors ANDREAS HIMAWAN DEDE BADRU TAMAM ROBERT KALIMAN