Measurement : Jurnal Akuntansi
Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022

PENGARUH PROFITABILITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN PAJAK TERHADAP STRUKTUR MODAL

LAILATUS SA'ADAH (STIE MALANGKUCECWARA MALANG)
Mohamad Soedarman (STIE MALANGKUCECWARA MALANG)
Erina Priscilla Natalia (STIE MALANGKUCECWARA MALANG)

Article Info

Publish Date
06 Jun 2022

Abstract

The purpose of this study was to analyze the effect of profitability, business risk, firm size and tax on capital structure. The sample from this study used 19 companies from 65 property and real estate companies on the Indonesia Stock Exchange (IDX) for the 2018-2020 period which were taken using the purposive sampling method. Tests in the study used multiple linear regression techniques and for hypothesis testing, used the coefficient of determination (R2) and t-test. The results of this study identify that the variables of profitability, business risk, and firm size do not affect capital structure, while taxes have a significant and positive influence on capital structure.  

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Journal Info
Measurement : Jurnal Akuntansi
Website

Abbrev

measurement

Publisher

Universitas Riau Kepulauan Batam

Subject

Education Social Sciences

Description

Measurement adalah Jurnal ilmiah Dosen di Prodi Akuntansi Fakultas Ekonomi Universitas Riau Kepulauan ...