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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 8, November 2013, Hlm. 71-84

THE INFLUENCE OF PROFITABILITY, FIRM SIZE, ASSET TANGIBILITY, NON-DEBT TAX SHIELD AND GROWTH TOWARD CAPITAL STRUCTURE

SATRIYO WIBOWO

STIE Trisakti
swibowo@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/THE INFLUENCE OF PROFITABILITY, FIRM SIZE, ASSET TANGIBILITY, NON-DEBT TAX SHIELD AND GROWTH TOWARD CAPITAL STRUCTURE

ABSTRACT:

The purpose of this research is to test and analyze empirically the influence of profitability, tangibility, growth, firm size, and non-debt tax shield toward capital structure. This study was also to compare result of the previous research within the research. Sample of this research is mining companies that listed in Indonesia Stock Exchange for period 2005-2011. The purposive sampling is used as sampling technique, where 7 companies met the criteria and were analyzed using descriptive statistics and panel data regressions with random effect model to test the hypotheses. The result of this research shows that firm size, non-debt tax shield and growth does influence the capital structure, while profitability and tangibility do not influence the capital structure. Overall, the independent variables influence capital structure simultaneously.

Keyword :Profitability, Tangibility, Growth, Firm Size, Non-Debt Tax Shield, Capital Structure.
 
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