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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 1, November 2014, Hlm. 1-14

PENGARUH TANGIBILITY OF ASSETS, FIRM SIZE, PROFITABILITY, TAX PROVISION, NON-DEBT TAX SHIELD, LIQUIDITY, DAN COST OF DEBT TERHADAP STRUKTUR MODAL PADA SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2012

A.SRI WAHYUDI

STIE Trisakti
wahyudi@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/PENGARUH TANGIBILITY OF ASSETS, FIRM SIZE, PROFITABILITY, TAX PROVISION, NON-DEBT TAX SHIELD, LIQUIDITY, DAN COST OF DEBT TERHADAP STRUKTUR MODAL PADA SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2012

ABSTRACT:

The purpose of this study is to analyze the influence of tangibility of assets, firm size, profitability, non-debt tax shield, liquidity, and cost of debt towards capital structure. This study was also to compare result of the previous research within the research. Sample of this research is real estate and property companies that listed in Indonesia Stock Exchange for period 2008-2012. The purposive sampling is used as sampling technique, where 14 companies met the criteria and analyzed using descriptive statistics and panel data regressions with random effect model to test the hypotheses. The result of this research shows that tangibility of assets, firm size, tax provision and liquidity influence the capital structure, while profitability, non-debt tax shield, and cost of debt do not influence the capital structure. Overall, the independent variables influence capital structure simultaneously.

Keyword :Tangibility of Assets, Firm Size, Profitability, Tax provision, Non Debt Tax Shield, Liquidity, Cost of Debt, Capital Structure.
 
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