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JURNAL BISNIS DAN AKUNTANSI
Vol. 19, No. 1, Juni 2017
ISSN: 1410 - 9875

PENGARUH TANGIBILITY, PROFITABILITY, LIQUIDITY, FIRM SIZE DAN NON DEBT TAXSHIELD TERHADAP CAPITAL STRUCTURE PADA SEKTOR PERTANIAN

DEDE BADRU TAMAM, SATRIYO WIBOWO

STIE Trisakti
Dedebadrutamam@gmail.com

 

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http://www.tsm.ac.id/JBA/JBAVOL18/PENGARUH TANGIBILITY, PROFITABILITY, LIQUIDITY, FIRM SIZE DAN NON DEBT TAXSHIELD TERHADAP CAPITAL STRUCTURE PADA SEKTOR PERTANIAN

ABSTRACT:

The purpose of this research is to test and analyze empirically the influence of tangibility, profitability, liquidity, firm size and non-debt tax shield toward capital structure. The object of this research is agriculture sector companies that listed in Indonesia Stock Exchange period 2008-2014. The purposive sampling is used as sampling technique, where 14 companies met the criteria and were analyzed using eviews 8 panel data regressions with random effect model to test the hypothesis. The results of this research shows that liquidity and firm size influence capital structure, while profitability, tangibility and non-debt tax shield do not influence capital structure

Keyword :Tangibility, profitability, liquidity, firm size, non-debt tax shield.
 
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