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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Prosiding Simposium Nasional Multidisiplin (SinaMu)
Eko Narto Utomo
Universitas Muhammadiyah Tangerang
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Journal : Prosiding Simposium Nasional Multidisiplin (SinaMu)

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DETERMINAN STRUKTUR MODAL PADA BANK PERKREDITAN RAKYAT DI TANGERANG TAHUN 2013 - 2017 Khorida AR; Eko Narto Utomo
Prosiding Simposium Nasional Multidisiplin (SinaMu) Vol 1 (2019): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.737 KB) | DOI: 10.31000/sinamu.v1i0.2139

Abstract

The purpose of this study is to determine the effect of Liquidity and Tax on capital structure in the perspective of pecking order theory. The population in this study is the Bank Perkreditan Rakyat (BPR) company in Tangerang for the period 2013-2017. With the purposive sampling method obtained a total sample of 45 Bank Perkreditan Rakyat (BPR). Model analysis using multiple linear regression analysis. Using the F-test to determine the simultaneous influence between company characteristics and capital structure. Using the ttest to test the partial correlation of each independent variable on the capital structure. The results showed that the liquidity variable had a positive and significant effect on the capital structure. While the tax size variable has a positive and not significant effect on the capital structure.Keywords : DER (Debt to Equity Ratio), CR (Current Asset), Tax
Co-Authors Febrianto, Hendra Galuh Fitriana, Amalia Indah Khorida AR