Jurnal Bisnis dan Akuntansi
Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi

Pengaruh tangibility, profitability, liquidity, firm size dan non debt taxshield terhadap capital structure pada sektor pertanian

DEDE BADRU TAMAM (STIE Trisakti)
SATRIYO WIBOWO (STIE Trisakti)

Article Info

Publish Date
17 Apr 2018

Abstract

The purpose of this research is to test and analyze empirically the influence of tangibility, profitability, liquidity, firm size and non-debt tax shield toward capital structure. The object of this research is agriculture sector companies that listed in Indonesia Stock Exchange period 2008-2014. The purposive sampling is used as sampling technique, where 14 companies met the criteria and were analyzed using eviews 8 panel data regressions with random effect model to test the hypothesis. The results of this research shows that liquidity and firm size influence capital structure, while profitability, tangibility and non-debt tax shield do not influence capital structure.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

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 ...