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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 4, November 2014, Hlm. 79-96

PENGARUH PROFITABILITY, NON-DEBT TAX SHIELD, ASSET STRUCTURE, SIZE, AGE, GROWTH, RISK TERHADAP STRUKTUR MODAL

MARIS AGUNG P

STIE Trisakti
m.agung@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH PROFITABILITY, NON-DEBT TAX SHIELD, ASSET STRUCTURE, SIZE, AGE, GROWTH, RISK TERHADAP STRUKTUR MODAL

ABSTRACT:

The purpose of this study is to analyze the influence of Profitability, Non-Debt Tax Shield, Asset Structure, Size, Age, Growth and Risk towards Capital Structure. This study also employs financing and investment decision in order to predict the capital structure of company. The population in this research is companies that listed in Index LQ45 that created by Indonesia Stock Exchange with research period since 2009 until 2012. The sampling technique used in this research is purposive sampling; where in 15 companies met the criteria. This research is using panel data which is the combination of time series and cross section data. The analysis methods are multiple regressions, hypothesis test that is determined coefficient, t-test and F-test. The research result can be summarized as follow. First, there is influence of seventh independen variables simultantly in order to predict capital structure. Second, there is influence of third independen variables individually towards capital structure. The variables are profitability, age and growth in Companies that listed in Index LQ45.

Keyword :Profitability, non-debt tax shield, asset structure, size, age, growth, and capital structure.
 
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