Worksheet : Jurnal Akuntansi
Vol 2, No 2 (2023)

PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019

Siti Khadijah (Unknown)
Facrul Rozi (Unknown)
Muhammad Nursidin (Unknown)



Article Info

Publish Date
23 Jun 2023

Abstract

This study aims to analyze the specific effect of Asset Growth Rate, Tax Rate on Capital Structure inReal Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in thisstudy is 40 real estate and property companies that publish fully audited financial reports. The type ofdata used is secondary data obtained from the financial reports of each Real Estate and Propertycompany for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. Theresults of this study indicate that the variable profitability (ROE) has a negative and significant effect onthe capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have apositive and insignificant effect on the capital structure of Real Estate and Property companies

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Journal Info

Abbrev

worksheet

Publisher

Subject

Economics, Econometrics & Finance

Description

Workhsheet adalah Jurnal Prodi Akuntansi yang ditertbitkan dan dikelola oleh Fakultas Ekonomi dan Bisnis Universitas Dharmawangsa (FEB UNDHAR). Jurnal ini diharapakan dapat menjadi alat informasi dan sosialisasi mengenai hasil-hasil penelitian yang mempunyai relevansi dengan : Akuntansi Keuangan ...