Pengaruh tangibility, profitability, liquidity, firm size dan non debt taxshield terhadap capital structure pada sektor pertanian | Zendy

DEDE BADRU TAMAM | Zendy; Satriyo Wibowo | Zendy

Open Access

Pengaruh tangibility, profitability, liquidity, firm size dan non debt taxshield terhadap capital structure pada sektor pertanian

Author(s) -

DEDE BADRU TAMAM,

Satriyo Wibowo

Publication year - 2018

Publication title -

jurnal bisnis dan akuntansi

Language(s) - English

Resource type - Journals

eISSN - 2656-9124

pISSN - 1410-9875

DOI - 10.34208/jba.v19i1.71

Subject(s) - capital structure , profitability index , market liquidity , nonprobability sampling , stock exchange , tax shield , business , panel data , monetary economics , research object , debt , financial system , finance , economics , econometrics , business administration , population , demography , tax reform , sociology , gross income , public economics , state income tax

The purpose of this research is to test and analyze empirically the influence of tangibility, profitability, liquidity, firm size and non-debt tax shield toward capital structure. The object of this research is agriculture sector companies that listed in Indonesia Stock Exchange period 2008-2014. The purposive sampling is used as sampling technique, where 14 companies met the criteria and were analyzed using eviews 8 panel data regressions with random effect model to test the hypothesis. The results of this research shows that liquidity and firm size influence capital structure, while profitability, tangibility and non-debt tax shield do not influence capital structure.

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