Jurnal Paradigma Akuntansi
Vol 1, No 4 (2019): Oktober 2019

Faktor-Faktor Yang Mempengaruhi Struktur Modal Perusahaan Manufaktur Di BEI Periode 2015 – 2017

Lina Aliwinoto, Rosmita Rasyid (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)



Article Info

Publish Date
16 Sep 2019

Abstract

The purpose of the research is to examine the factor that affect the capital structure. Population in this research are 156 manufacture companies and after sample selection using purposive sampling technique, 65 companies that have met the criteria. Dependent variable in this research is capital structure and independent variables consist of profitability, tangibility, firm size, non-debt tax shield, and firm age. The result showed that the profitability, tangibility, firm size, non-debt tax shield, and firm age simultaneously affect the capital structure, and partially tangibility and firm age have no significant effect to capital structure, while profitability, firm size and non-debt tax shield have a significant effect to capital structure

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...