PENGARUH STRUKTUR AKTIVA, BUSINESS RISK, EFFECTIVE TAX RATE, DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Property, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI Periode 2015-2017)

GUTALYVIA, SYARA ADELLA (2020) PENGARUH STRUKTUR AKTIVA, BUSINESS RISK, EFFECTIVE TAX RATE, DAN KEPEMILIKAN MANAJERIAL TERHADAP STRUKTUR MODAL (Studi Empiris pada Perusahaan Property, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI Periode 2015-2017). S1-Sarjana thesis, Universitas Mercu Buana Jakarta.

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Abstract

Capital structure illustrates how a company finances all its operational activities and company growth from various funding sources. Capital structure refers to the extent to which a company utilizes debt financing to increase a company’s profitability. A combination of good sources of capital will create an optimal capital structure for the company. A good capital structure is a capital structure of the company that is able to manage debt and business capital that it has in funding the company’s operations properly so that it is able to benefit from the business activities. This objective of the research is analyzing the effect of asset structure, business risk, effective tax rate and managerial ownership for capital structure. The object of the research is Property, Real Estate companies and Building Construction companies listed on BEI in the 2015 – 2017 period. The data of the research is secondary data consists of 35 companies as sample from 64 companies as population. To get the research objectives, the writer used the hypotheses were tested by multiple linear regression analysis using SPSS 20 as the application program. The result of this research showed that the variabel of asset structure has a negative and significant effect for capital structure. Business risk and effective tax rate has a positif and significant effect for capital structure. And the variabel of the managerial ownership does not have significantly effect for capital structure. Keywords : asset structure, business risk, effective tax rate, managerial ownership, capital structure Struktur modal menggambarkan bagaimana sebuah perusahaan membiayai seluruh kegiatan operasionalnya dan pertumbuhan perusahaan dari berbagai sumber pendanaan. Struktur modal mengacu pada sejauh mana perusahaan memanfaatkan pembiayaan utang untuk meningkatkan profitabilitas perusahaan. Perpaduan dari sumber modal yang baik akan menciptakan struktur modal yang optimal bagi perusahaan. Struktur modal yang baik merupakan struktur modal perusahaan yang mampu mengelolaan utang dan modal usaha yang dimilikinya dalam mendanai operasional perusahaan dengan baik sehingga mampu memperoleh keuntungan dari kegiatan usaha tersebut. Penelitian ini bertujuan untuk menganalisis pengaruh sktuktur aktiva, business risk, effective tax rate, dan kepemilikan manajerial terhadap stuktur modal. Objek penelitian ini adalah perusahaan Property, Real Estate dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2015–2017. Data yang digunakan dalam penelitian ini adalah data sekunder dengan sampel sebanyak 35 perusahaan dengan populasi 64 perusahaan. Untuk memenuhi tujuan penelitian, hipotesis diuji dengan analisis regresi linear berganda dengan menggunakan program aplikasi SPSS 20. Hasil penelitian ini menunjukkan bahwa variabel struktur aktiva berpengaruh negatif dan signifikan terhadap struktur modal. business risk dan effective tax rate berpengaruh positif signifikan terhadap struktur modal. Dan variabel kepemilikan manajerial tidak berpengaruh terhadap struktur modal. Kata Kunci : Struktur Aktiva, Business Risk, Effective Tax Rate, Kepemilikan Manajerial, Struktur Modal.

Item Type: Thesis (S1-Sarjana)
Call Number: SE/32/19/450
NIM: 43215110314
Uncontrolled Keywords: Struktur Aktiva, Business Risk, Effective Tax Rate, Kepemilikan Manajerial, Struktur Modal.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 30 Sep 2020 07:57
Last Modified: 30 Sep 2020 07:57
URI: http://repository.mercubuana.ac.id/id/eprint/51218

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