Hans Christopher, Linda Santioso
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta

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FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI Hans Christopher, Linda Santioso
Jurnal Paradigma Akuntansi Vol 2, No 2 (2020): April 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (247.507 KB) | DOI: 10.24912/jpa.v2i2.7643

Abstract

The purpose  of  this  research  is  to  examine the  factors  that  affect  the  capital structure. Population  in this  research are 156 manufacture companies  and  after sample selection using purposive sampling technique, 60 companies that have met the criteria. Dependent variable in this research is capital structure and independent variable consist of liquidity,  sales growth, profitability,  non-debt tax shield and  asset structure. The results showed that the variable liquidity, sales growth, profitability, non-debt tax shield and asset structure simultaneously affect the capital structure, and partially sales growth, profitability, non-debt tax shield have no significant effect to capital structure, while liquidity and asset structure have a significant effect to capital structure.