Anissa Eka Fitria
Prodi Manajemen, Fakultas Ekonomi Bisnis dan Ilmu Sosial, Universitas Pelita Bangsa, Bekasi, Indonesia

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Analisis Determinan Struktur Modal pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2014-2018 Nani Hartati; Anissa Eka Fitria
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i1.1238

Abstract

The capital structure explains how the company funds its operational activities. The capital structure is influenced by various aspects, liquidity, profitability, company activity, asset structure and non-debt tax shield. The purpose of this study is to determine the effect of liquidity, profitability, activity, asset structure and non-debt tax shield on the capital structure of automotive companies listed on the IDX in the 2014-2018 period. Types of research is an explanatory research with quantitative method approach with a population of all automotive companies listed on the Indonesia Stock Exchange in 2014-2018. Purposive sample method is a sample selection method with a sample size of 6 sample companies. Multiple linear analysis is a data analysis method used with a significance of 5%. In this study, it can be concluded that CR, NPM and TATO have no effect on capital structure, while SA and NDTS have a significant positive effect on capital structure.