JURNAL BISNIS DAN AKUNTANSI
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NON-KEUANGAN DI INDONESIA
The purpose of this research was to determine the factors that influence capital structure. The factors include profitability, liquidity, tangibility of assets, company size, earning volatility, sales growth, company age, investment, and tax. This research used companies which listed in non-financial sector in Indonesia Stock Exchange during 2011-2014 as the population. There are 167 companies that fit the criteria are taken by using purposive sampling method. The model used in this research is multiple regression analysis. The result showed that the profitability, liquidity, tangibility of assets which has an influence on the capital structure, while other variables such as firm size, earning volatility, sales growth, company age, investment, and tax has no influence on the capital structureKeyword :Capital Structure, Profitability, Liquidity, Tangibility of Assets, Company Size, Earning Volatility, Sales Growth, Company Age, Investment, and Tax.