Jurnal Rekognisi Ekonomi Islam (JREI)
Vol. 2 No. 01 (2023)

Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan

Solihatul Adawiyah (Universitas Sultan Ageng Tirtayasa, Indonesia)
Tenny Badina (Universitas Sultan Ageng Tirtayasa, Indonesia)
Mohamad Ainun Najib (Universitas Sultan Ageng Tirtayasa, Indonesia)
Ahmad Fatoni (Universitas Sultan Ageng Tirtayasa)



Article Info

Publish Date
13 Feb 2023

Abstract

This study aims to explain the variables of firm size, profitability, tangibility and non-debt tax shield in influencing the company's capital structure. The research population is Manufacturing Companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2021 period. The data used in this study is panel data from 16 samples of selected companies, with a total sample of 54. The results show that firm size, profitability, tangibility, and non-debt tax shield have a positive and significant effect on the company's capital structure.

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Journal Info

Abbrev

jrei

Publisher

Subject

Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Rekognisi Ekonomi Islam adalah peer-reviewed dan open akses jurnal yang memprioritaskan publikasi naskah dari mahasiswa Program Studi Ekonomi Islam Universitas Islam Nahdlatul Ulama Jepara. Jurnal ini menerbitkan editorial, artikel, penelitian, dan ulasan. Fokus ruang lingkup jurnal ini ...