E-Jurnal Manajemen Universitas Udayana
Vol 4 No 3 (2015)

Pengaruh Corporate Governance, Rasio Pajak, Profitabilitas dan Ukuran Perusahaan Terhadap Struktur Modal

I Gusti Ayu Padma Santhi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Luh Komang Sudjarni (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
12 Mar 2015

Abstract

The funding decision is important for the company. This is because the level of use regarding the proportion of debt to equity in the level of investment financing. The company must decide whether to use internal funds first or external funds to finance investment. Financial managers must consder the fctors that afect the structure. This stdy examned the corporate governance, tax ratio, profitability, and size of the company on the capital structure.Indonesia Stock incoming ratings (CGPI) 2010-2012 will be the study population. Determination of the sample using purposive sampling method and determination through certain criteria then obtained a sample of 55 companies.Multiple regression analysis was used to test and obtain results that corporate governance, tax ratio, profitabilits, and the size of the reactor Integration simultaneouslycapital structure. Partial test results to obtain the result that significant ngative efect on the profitbility of cpital strcture and frm sze significant postive efect on the cpital strcture. Meanwhile, corporate governance and the corporate tax rate has no effect on the capital structure.

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Journal Info

Abbrev

Manajemen

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

E-Jurnal Manajemen (ISSN 2302-8912) aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. E-Jurnal Manajemen editor receives scientific articles business strategy and ...