Jurnal Bisnis dan Akuntansi
Vol 16 No 2 (2014): Jurnal Bisnis dan Akuntansi

THE INFLUENCE OF COLLATERALIZED ASSETS, PROFITABILITY, INCOME TAX, NON-DEBT TAX SHIELD, FIRM SIZE AND GROWTH ON CAPITAL STRUCTURE

EMIR KHARISMAR (STIE Trisakti)
STELLA SUMANTRI (STIE Trisakti)

Article Info

Publish Date
17 Apr 2018

Abstract

The objective of this research is to get empirical evidence about the influence of collateralized assets, profitability, income tax, non-debt tax shield, firm size and growth on capital structure. The sample of this research is 43 observations from real estate and property companies listed in Indonesia Stock Exchange. The choosing of the samples is based on purposive sampling technique which is continuously registered in Indonesia Stock Exchange during the period of 2006 until 2010. The result of this research showed that collateralized assets, income tax and non-debt tax shield have influence to capital structure. While profitability, firm size and growth have no influence to capital structure.

Copyrights © 2014




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Full PDF
421.114 KB
Original Source
Download Original
Google Scholar
Check in Google Scholar
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 ...