Mamangan Social Science Journal
Vol 13, No 1 (2024): Jurnal Ilmu Sosial Mamangan Accredited 3 (SK Dirjen Ristek Dikti No. 158/E/KPT/

The Influence Of Company Size, Profitability, And Tax Savings On The Capital Structure Of Pharmacy Companies Listed On The Indonesian Stock Exchange

Gregorius Paulus Tahu (Management Study Program, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar, Indonesia)
Dewa Ayu Diah Pradnya Swari (Management Study Program, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar, Indonesia)
I Wayan Widnyana (Management Study Program, Faculty of Economics and Business, Universitas Mahasaraswati Denpasar, Indonesia)



Article Info

Publish Date
01 Jul 2024

Abstract

Capital structure is a very important issue for companies because capital is one of the driving factors in a company to be able to carry out company operations. The size of a company can be measured by company size, the company's ability to make a profit is measured by profitability, apart from that, company tax savings can be measured by interest expenses by tax rates. The aim of this research is to determine the effect of company size, profitability and tax savings on the capital structure of Pharmaceutical Companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The research object used in this research is the influence of company size, profitability and tax savings on the capital structure of pharmaceutical companies listed on the IDX for the 2019-2021 period. The sampling method in this research is to use techniquesnon probability sampling with methodpurposive sampling, where a sample of 36 observation data was obtained. Data analysis techniques use the Classic Assumption Test, Multiple Linear Regression Analysis, Determination Analysis, t Test, F Test. The results of this research show that company size has a positive and significant effect on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange. Profitability has a negative and significant effect on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange. Tax savings have a positive and significant effect on capital structure.

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Journal Info

Abbrev

jurnal-mamangan

Publisher

Subject

Humanities Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

Description

Jurnal Ilmu Sosial Mamangan with registered number ISSN 2301-8496 (Print) and ISSN 2503-1570 (Online) is peer review journal published by Sociology Education Department of PGRI University West Sumatera The journal is to disseminating research and conceptual article in the field of social and ...