PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, GROWTH OPPORTUNITY, LIKUIDITAS, STRUKTUR ASET, RESIKO BISNIS DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN SUB-SEKTOR BARANG KONSUMSI

Abstract: This  study was  conducted  to  examine  and  analyze the  effect of profitability,  firm  size, growth opportunity,  liquidity, asset  structure,  business  risk  and  non-debt  tax  shield  on  the capital  structure  in  the  consumer  goods  sub-sector  company listed  on  the  Stock  Exchange  in  period  2008-2012.  This  study used  purposive  sampling  method  for  sampling,  in  order  to obtain a total of 12 companies by the number N = 60. Analytical method  used  is  multiple  regression  analysis  with  the  help  of analysis tools SPSS version 18.0.Based on the analysis of data it  can  be  concluded  that  there  is  influence  of  variables  on capital structure and profitability has a negative direction. While for  the  variable  firm  size,  growth  opportunity,  liquidity,  asset structure, business risk and non-debt tax shield does not affect the capital structure.
Keywords: capital  structure,  profitability,  firm  size,  growth opportunity,  liquidity,  asset  structure,  business risk and non debt tax shield
Penulis: BAGUS TRI PRASETYA, NADIA ASANDIMITRA
Kode Jurnal: jpmanajemendd141049

Artikel Terkait :