FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA INDUSTRI MANUFAKTUR DI BURSA EFEK INDONESIA
ABSTRACT: The study’s purpose
is to acknowledge the factors that influence the company’s capital structure.
The samples are manufactures industries in Indonesian Stock Exchange for the
period of 2005 up to 2008. Independent variables in this study included size, tangibility,
profitability, liquidity, growth, non-debt tax shield, age and investment,
whereas dependent variable is capital structure. With using purposive sampling,
the total of sample in this study is 40 companies of manufactures industries.
Data analysis model is multiple regression. Based on t-test, the results of the
size, tangibility, profitability, liquidity, growth, dan age affect the capital
structure. But the result of non-debt tax shield and invest-ment has not found
significant affect the capital structure. This result indicates that the
company’s management has to consider size, tangibility, profitability,
liquidity, growth, dan age in capital structure decision..
Keywords: Capital structure,
size, tangibility, profitability, liquidity, growth, non-debt tax shield, age
and investment
Penulis: FARAH MARGARETHA dan
ADITYA RIZKY RAMADHAN
Kode Jurnal: jpakuntansidd1000074
