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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 1, November 2013, Hlm. 51-58

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR

ARIES JONATHAN

STIE Trisakti
aries@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR

ABSTRACT:

The objective of this research is to test and analyze whether profitability, firm size, non-debt tax shield, asset structure, growth opportunity, liquidity, and managerial ownership influence public manufacturing firm’s capital structure. Listed manufacturing companies in Indonesian Stock Exchange from year 2010 to 2012 were examined. Seventy two companies met the criteria and were analyzed and multiple regression were performed to test the hypotheses. The conclusion showed that firm size, asset structure, and liquidity influence firm capital structure of manufacturing companies. Profitability, non-debt tax shield, growth opportunity, and managerial ownership do not influence firm capital structure.

Keyword :Profitability, Firm Size, Non-debt Tax Shield, Asset Structure, Growth Opportunity, Liquidity.
 
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