Article Per Year (5 Year)
p-Index From 2021 - 2026
9.04
P-Index
This Author published in this journals
All Journal Jurnal Computech & Bisnis (e-Journal) Laa Maisyir Jurnal Ekonomi Islam JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Journal of Economic, Bussines and Accounting (COSTING) Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan TSAQAFAH FINANCIAL : JURNAL AKUNTANSI Jurnal Akuntansi Kompetif Dinasti International Journal of Education Management and Social Science International Journal of Zakat (IJAZ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business Letters Jurnal Prajaiswara Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Pengabdian Masyarakat Bestari (JPMB) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Akuntansi dan Keuangan Indonesia Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Legal Protection for the Partnership Agreement Parties Journal of Innovation in Management, Accounting and Business Jurnal Ilmu Sosial, Pendidikan Dan Humaniora Jurnal Ilmiah Ilmu Terapan Universitas Jambi Journal of Business Studies and Management Review International Journal of Business and Applied Economics (IJBAE) Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Indonesian Journal of Advanced Research (IJAR) Blantika : Multidisciplinary Journal Jurnal Riset Rumpun Ilmu Pendidikan (JURRIPEN) International Journal of Economic Research and Financial Accounting Indonesian Journal of Banking and Financial Technology (FINTECH) Journal of Innovative and Creativity Jurnal Ekonomi, Akuntansi dan Perpajakan Indonesian Journal of Economic & Management Sciences (IJEMS) International Journal of Economics, Business and Innovation Research Jurnal Pengabdian Masyarakat dan Penelitian Terapan Nomico
Enggar Diah Puspa Arum
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

Published : 83 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Blantika : Multidisciplinary Journal

 1 
The Effects of Non-Debt Tax Shields, Company Size, and Asset Structure on the Capital Structure of the Technology Sector Apriani, Tari; Arum, Enggar Diah Puspa; Wahyudi, Ilham; Wiralestari, Wiralestari
Blantika: Multidisciplinary Journal Vol. 4 No. 5 (2026): Blantika: Multidisciplinary Jornal
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/blantika.v4i5.496

Abstract

The dynamic nature of the economy and the dominance of intangible assets have made determining an optimal funding structure in the technology industry increasingly complex. This research aims to analyze the effect of non-debt tax shields, firm size, and asset structure on the capital structure of technology sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This research employs a quantitative approach with panel data regression analysis, processed using EViews 13. The sample consisted of 20 companies selected through purposive sampling, yielding 100 firm-year observations. The results of the partial test show that the non-debt tax shield has a negative and significant effect on capital structure, while firm size has a positive and significant effect. In contrast, asset structure has no significant effect. Simultaneously, these three variables collectively affect capital structure, with an adjusted R-squared value of 34.12%. The findings of this study confirm the relevance of trade-off theory in the technology sector in Indonesia, whereby non-debt tax shield capacity and operational scale serve as the primary determinants of financing policy. The implications of these findings suggest that technology companies should prioritize the capitalization of intangible assets to achieve tax efficiency without increasing default risk, while creditors are encouraged to shift their valuation paradigm from tangible collateral toward innovation potential and intangible asset value.
Co-Authors -, Supriati Achmad Hizazi Afrizal Afrizal Al Dzahabi Rachman Almira Yumna Putri Alvionita, Nur Afni Amri Amir Amri Amir Amri Amir Amri Amir Apriani, Tari Arie Agus S Arief Isdayanto Dedi Irawan Delta Forza Diah, Halimahtusya Disya Yuke Farhana Endah Sri Wahyuni Endah Sri Wahyuni Ernest Adelia Putri Fadhilah, Jihan Farhan Adin Saputra Ferinluary, Fadila Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Haryadi Haryadi Haryadi Ilham Wahyudi Ilham Wahyudi Ilham Wahyudi Janil Irawan Jelita, Vannya Puspa Jenny Liana Joeinarto Zahdjuki‎ Kharimah Murni Kurnia, Reni Indah Kurnia, Zirda Mahfiroh, Maharani Maisarah Maisarah Margaretha, Widya Wasti Maulana Akmal Malik Maulana Zulma, Gandy Wahyu Wahyu Mellya Embun Baining Mery Rohaya Sihombing Mike Maya S MISMIWATI, MISMIWATI MISMIWATI Misni Erwati, Misni Mufidah Mufidah Mufidah Mufidah Mufidah Mufidah Muhammad Ridwan Mukhzarudfa, Mukhzarudfa Nabila Azzahra Abas Nela Safelia Netty Herawaty Nur Azizah Nurhayani dan Rosmeli Nurhayani Rosmeli Nurjannah Nurjannah Nurul huda Osman, Rani Nur Az-zahra Pernando, Erik Puspita , Deta Putri, Rini Oktaviani Rachmani, Diah Ayu Rahayu Rahayu Rahayu Rahayu, Vika Indah Rahmadani, Novi Ratu Munawarah Reiny Erica Sonia Reni Indah Kurnia Reni Yustien Reni Yustien Rico Wijaya Z Riski Hernando Rita Friyani Rosalia, Vema Rury Rizky. H Salman Jumaili Salshabilla Dinda Febriavisca Sari, Dwi Rahmita Selia Meilantika Shinta Adelia Sari simbolon, astri Sirot, Busyaib Syamsul Soedjatmiko SRI RAHAYU Sri Rahayu Sumardianti, Ade Tari SUSANTI, NOVRIANI Susfa Yetti Symasurijal Tan Tona Aurora Lubis Trisna, Dinda Agung Ulfa Nurafrilliyah Vira Anggraini Vivi Eriani Wahyu Hidayat Wini Julia Abbet Wira Lestari Wiralestari Wiralestari Wiralestari Wiralestari, Wiralestari Wiwik Tiswiyanti Zamzami