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Journal : Mamangan Social Science Journal

The Influence Of Company Size, Profitability, And Tax Savings On The Capital Structure Of Pharmacy Companies Listed On The Indonesian Stock Exchange Gregorius Paulus Tahu; Dewa Ayu Diah Pradnya Swari; I Wayan Widnyana
Jurnal Ilmu Sosial Mamangan Vol 13, No 1 (2024): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/
Publisher : LPPM Universitas PGRI Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22202/mamangan.v13i1.8095

Abstract

Capital structure is a very important issue for companies because capital is one of the driving factors in a company to be able to carry out company operations. The size of a company can be measured by company size, the company's ability to make a profit is measured by profitability, apart from that, company tax savings can be measured by interest expenses by tax rates. The aim of this research is to determine the effect of company size, profitability and tax savings on the capital structure of Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research object used in this research is the influence of company size, profitability and tax savings on the capital structure of pharmaceutical companies listed on the IDX for the 2019-2021 period. The sampling method in this research is to use techniquesnon probability sampling with methodpurposive sampling, where a sample of 36 observation data was obtained. Data analysis techniques use the Classic Assumption Test, Multiple Linear Regression Analysis, Determination Analysis, t Test, F Test. The results of this research show that company size has a positive and significant effect on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability has a negative and significant effect on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange. Tax savings have a positive and significant effect on capital structure.
Co-Authors Aditya, I Putu Rendi Adnyana, I Wayan Eka Anak Agung Dian Padma Dewi Anak Agung Dwi Widyani Andika, Ary Wira Anik Yuesti Antara, I Gede Surya Arimbawa, I Gusti Made Darma Putra Artana, I Nengah Yudi Asih, Ni Luh Merry Astiti, Ni Luh Sasi Daniel Manek DESAK PUTU SRI UTAMI DEWI Dewa Ayu Diah Pradnya Swari Dominicius Djoko Budi Susilo Dominicius Djoko Budi Susilo Febriyanti, Ni Putu Putri Histayanthi, Kadek Dwi HITAYANI, Cokorda Putri I Gst. Ngr Bagus Gunadi I Gst. Ngr Bagus Gunadi I Gusti Agung Teja Kusuma I Gusti Ayu Cantika Pradnyani I Gusti Ayu Imbayani I Gusti Ayu Made Ratna Pertiwi I Gusti Ngurah Bagus Gunadi I Gusti Ngurah Putu Wiratama I Kadek Oca Santika I Made Adi Gunawan I Nengah Suardhika I Ngurah Santika I Wayan Sukadana I Wayan Widnyana I Wayan Wira Darma Putra Ida Ayu Lia Maheswari Kadek Dwinata Hendrayana Kadek Pande Arta Wiguna Kintan Limiansih Komang Brian Krisna Kanugrawan Kusuma, I Gusti Agung Teja Kusuma, I Gusti Ngurah Agung Eka Teja LAKSEMINI, Kadek Dewi Indah Sri Langgeng, Murtini Made Ika Prastyadewi Mahendra, I Wayan Risman Aditia MARSELIANA YULTI INDAM Murtini Langgeng Nengah Landra Ni Kadek Astiani Ni Kadek Dwi Suciati Ni Kadek Lilis Ni Ketut Ceria Dewi Ni Ketut Sri Wulandari Ni Ketut Sri Wulandari Ni Luh Ayu Grahetha Tirta Dewi Suastra Ni Luh Gede Saputri Dewi Ni Luh Gede Saputri Dewi Ni Luh Putu Anggi Suartini Ni Made Dwi Puspitawati Ni Made Mita Putri Handayani Ni Made Ridya Ardyanti Ni Made Satya Utami Ni Nyoman Ari Novarini Ni Putu Ayu Mirah Laraswati Ni Putu Chindy Pratiwi Ni Putu Juniantari Ni Putu Juniantari Pradnyana, I Made Ardi Pratama, I Gede Wahyu Purnama, I Kadek Agus Aldi Putri, Ketut Adelya Karina Putu Agus Eka Rismawan Rahayu Condro Murti Raul Hidayat Sang Ayu Putu Mira Sanjaya, I Nyoman Arya Santos, Belmira Sagrada Ferrao Sapta Rini Widyawati Sari, Ni Putu Hana Puspita Setiadi, Hendri Suparmiati, Ni Ketut Susilo, Dominicus Djoko Budi Trisnawati, Ni Wayan Monik Winarsih Winarsih Yenny Verawati Yuniarsa, Anak Agung Anggita Cayanti Yuniparmini, Ni Kadek