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JURNAL BISNIS DAN AKUNTANSI
Vol. 17, No. 1a, November 2015

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NON KEUANGAN

FRISKA FIRNANTI

STIE Trisakti
friska@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL17/FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN NON KEUANGAN

ABSTRACT:

The purpose of this research is to get an empirical evidence about the variables which influence capital structure. Independence variables used in this research are profitability, size, non-debt tax shields, tangibility, growth opportunity, earning volatility, liquidity and dividend payout ratio to capital structure. Data collected from non financial companies listed in Indonesian Stock Exchange for three years from period 2012 until 2014. Sample was selected by using purposive sampling method. Only 102 companies meet the criteria and taken as sample. The statistical method used in this research is multiple regression. Result of this research showed that profitability, size, non-debt tax shields, tangibility, growth opportunity, and liquidity have influence to capital structure. Other independence variables such as earning volatility and dividend payout ratio have no influence to capital structure.

Keyword :Capital Structure, Profitability, Size, Non-debt Tax Shields, Tangibility, Growth Opportunity, Earning Volatility, Liquidity and Dividend Payout Ratio.
 
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