THE INFLUENCE OF COLLATERALIZED ASSETS, PROFITABILITY, INCOME TAX, NON-DEBT TAX SHIELD, FIRM SIZE AND GROWTH ON CAPITAL STRUCTURE
Abstract: The objective of
this research is to get empirical evidence about the influence of
collateralized assets, profitability, income tax, non-debt tax shield, firm
size and growth on capital structure. The sample of this research is 43
observations from real estate and property companies listed in Indonesia Stock
Exchange. The choosing of the samples is based on purposive sampling technique
which is continuously registered in Indonesia Stock Exchange during the period
of 2006 until 2010. The result of this research showed that collateralized
assets, income tax and non-debt tax shield have influence to capital structure.
While profitability, firm size and growth have no influence to capital
structure.
Author: EMIR KHARISMAR and
STELLA
Journal Code: jpakuntansigg140013
