Jurnal Bisnis dan Akuntansi
Vol 12 No 2 (2010): Jurnal Bisnis dan Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA

FARAH MARGARETHA (Fakultas Ekonomi Universitas Trisakti)
ADITYA RIZKY RAMADHAN (Fakultas Ekonomi Universitas Trisakti)



Article Info

Publish Date
19 Apr 2018

Abstract

The study’s purpose is to acknowledge the factors that influence the company’s capital structure. The samples are manufactures industries in Indonesian Stock Exchange for the period of 2005 up to 2008. Independent variables in this study included size, tangibility, profitability, liquidity, growth, non-debt tax shield, age and investment, whereas dependent variable is capital structure. With using purposive sampling, the total of sample in this study is 40 companies of manufactures industries. Data analysis model is multiple regression. Based on t-test, the results of the size, tangibility, profitability, liquidity, growth, dan age affect the capital structure. But the result of non-debt tax shield and invest-ment has not found significant affect the capital structure. This result indicates that the company’s management has to consider size, tangibility, profitability, liquidity, growth, dan age in capital structure decision.

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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 ...