Jurnal Bisnis dan Akuntansi
Vol 14 No 2a (2012): Jurnal Bisnis dan Akuntansi

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Wenny Wenny (STIE Trisakti)
Elizabeth Linandi (STIE Trisakti)



Article Info

Publish Date
26 Apr 2018

Abstract

The purpose of this research is to obtain empirical evidence about the factors which influence capital structure. Independent variables used in this research are profitability, liquidity, firm size, business risk, growth opportunity, managerial ownership, assets structure, and times interest earned to firm capital structure. The population used in this study are nonfinancial companies listed on the Indonesia Stock Exchange (IDX) that chooses for the period of 2008 to 2010 as the sample. Sample selection procedure carried out by implementing purposive sampling method. Data are analyzed using multiple regression analysis. The result of data analysis shows that profitability, assets structure, and time interest earned have influence toward firm capital structure. Whereas the other variable such as liquidity, firm size, business risk, growth opportunity, managerial ownership, have no influence toward firm capital structure.

Copyrights © 2012






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 ...