Jurnal Ekonomi : Journal of Economic
Vol 8, No 02 (2017): Jurnal Ekonomi

PENGARUH STRUKTUR AKTIVA, NON DEBT TAX SHIELD, UMUR PERUSAHAAN DAN INVESTASI TERHADAP STRUKTUR MODAL: STUDI PADA PERUSAHAAN BARANG KONSUMSI

Suherman, Suherman (Unknown)
Khodijah, Siti (Unknown)
Ahmad, Gatot (Unknown)



Article Info

Publish Date
01 Dec 2017

Abstract

The purpose of this study is to examine the effect of assets structure, non-debt tax shield, firm age, and investment on capital structure. This research employs panel data analysis. Sample covers 32 consumer goods firms listed on Indonesian Stock Exchange between 2009 and 2013. The results show that assets structure and non-debt tax shield (NDTS) have negative and significant effect on capital structure. Firm age has positive and significant effect on capital structure. While, investment has positive but insignificant effect on capital structure.  Keywords: capital structure, assets structure, non-debt tax shield

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Journal Info

Abbrev

Eko

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on Economic and Business manuscripts in the areas: - Marketing - Finance Management - Strategic Management - Operation Management - Human Resource Management - Financial and Accounting - Management ...