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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 1, November 2013, Hlm. 103-122

FAKTOR–FAKTOR YANG MEMPENGARUHI KEPUTUSAN STRUKTUR MODAL PADA PERUSAHAAN NON KEUANGAN

ANTON HERDIANTO

STIE Trisakti
anton@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR–FAKTOR YANG MEMPENGARUHI KEPUTUSAN STRUKTUR MODAL PADA PERUSAHAAN NON KEUANGAN

ABSTRACT:

The purpose of this research is to analyze empirically the influence of sales growth ratio, tangibility, return on asset ratio, dividend payout ratio, growth of asset, size, liquidity, times interest earned, and business risk toward capital structure. This study wants to compare the result from previous research with this research. Sample of this research are listed non- financial company in Indonesia Stock Exchange from 2010–2012. The samples are collected using purposive sampling method and there are 59 companies meet those criteria for samples. This research uses multiple regression method for data analysis. The result of this research shows that tangibility, return on asset, growth of asset, and liquidity have influence toward capital structure, the other independent variables sales growth rate, dividend payout ratio, size, non-debt tax shield, times interest earned, business risk do not have influence toward capital structure.

Keyword :Capital Structure, Sales Growth Ratio, Tangibility, Return on Asset, Dividend Payout Ratio, Growth of Asset
 
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