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Putri, Ayu Nadia
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Economics, Econometrics & Finance

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The Influence of Tax Avoidance, Liquidity, Profitability, on Capital Structure in Various Industrial Sub-Sector Companies Listed on the Indonesia Stock Exchange for the Period 2021 - 2023 Putri, Ayu Nadia; Dwiarti, Rina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 2 (2024): JIAKES Edisi April 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

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Abstract

This study aims to analyze the effect of Tax Avoidance, Liquidity, Profitability, on Capital Structure in Various Industrial Sub-Sector Companies for the period 2021 - 2023. The population in this study are all Miscellaneous Industry Sub-Sector Companies listed on the Indonesia Stock Exchange in 2020 - 2023. The use of samples in this study using Purposive Sampling. There are 24 companies that meet the sample selection criteria. The analysis techniques used are Classical Assumption Test and Multiple Linear Regression Analysis. The results of this study indicate that (1) Tax Avoidance has no effect on Capital Structure, (2) Liquidity has a significant negative effect on Capital Structure, (3) Profitability has no effect on Capital Structure, (4) Tax Avoidance, Liquidity, Profitability together have a significant effect on Capital Structure.
The Effect of Tax Avoidance, Liquidity, Profitability, on Capital Structure of Indonesia Stock Exchange’s Listed Companies Putri, Ayu Nadia; Dwiarti, Rina
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2687

Abstract

This study aims to analyze the impact of tax avoidance, liquidity, and profitability on capital structure in diversified industrial subsector companies for the period 2021–2023. The population of the study includes all diversified industrial subsector companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample was selected using purposive sampling, resulting in 24 companies that met the selection criteria. The analytical techniques used include classical assumption tests and multiple linear regression analysis. The study's results indicate that tax avoidance does not have a significant impact on capital structure. Liquidity, on the other hand, has a significant negative impact on capital structure, indicating that companies with higher liquidity levels tend to have lower capital structures. Profitability, like tax avoidance, does not significantly affect capital structure. However, tax avoidance, liquidity, and profitability together have a significant impact on capital structure. These findings highlight the importance of considering these factors in managing capital structure in diversified industrial subsector companies.
Co-Authors Rina Dwiarti