Jurnal Bisnis dan Akuntansi
Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi

Pengaruh managerial ownership, institutional ownership dan rasio keuangan terhadap struktur modal pada sektor perdagangan jasa dan investasi

ERIKA JIMENA ARILYN (STIE Trisakti)



Article Info

Publish Date
16 Apr 2018

Abstract

The purpose of this research is to test and analyze empirically the influence of managerial ownership, institutional ownership, growth asset, return on asset, dividen payout ratio, size, fixed asset ratio and corporate tax rate toward debt to equity ratio. Sample of this research is trade service and investment sector companies that listed in Indonesia Stock Exchange for period 2002-2013. The purpose sampling is used as sampling technique, where 6 companies met the criteria and were analyzed using descriptive statistic and panel data regressions with fixed effect model to test the hypotesis. The result of this research shows that institutional ownership and fixed asset ratio does influence debt to equity ratio, while managerial ownership, asset growth, return on asset, dividend payout ratio, size and corporate tax rate do not influence debt to equity ratio.

Copyrights © 2016






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...