Diponegoro Journal of Accounting
Volume 4, Nomor 4, Tahun 2015

ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PERTAMBANGAN DI INDONESIA

Cahyo Kurniawan (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)
Etna Nur Afri Yuyetta (Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro)



Article Info

Publish Date
13 Oct 2015

Abstract

This research aims to analyze the effect of the variables in predicting the company's capital structure. The variables in this research consist of free cash flow (FCF), tangible assets (TAN), firm size (SIZ), and profitability (PRO). The population of this study was all  mining company listed in Indonesia Stock Exchange (ISX) in 2009-2013. Sampling was done by using purposive sampling method and obtain 23 companies with a total of 115 data in this research period. This research used multiple linear regression analysis for testing the influence of independent variables on dependent variable.Results from this research showed that free cash flow significantly and have an influence on the increase or decrease the company's capital structure. Tangible assets and profitability negative significantly influence to the mining company's capital structure. Firm size did not significantly influence to the mining company's capital structure.

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Journal Info

Abbrev

accounting

Publisher

Subject

Economics, Econometrics & Finance

Description

Media publikasi karya ilmiah lulusan S1 Prodi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro yang memuat berbagai hasil penelitian maupun kajian di bidang ...