FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA

SUTARTA, SUTARTA (2017) FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR TERDAFTAR DI BURSA EFEK INDONESIA. S2 thesis, Universitas Mercu Buana Jakarta - Menteng.

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Abstract

This research aims to examine and analyze the effect of profitability, asset structure, firm’s size, non-debt tax shield and corporate tax to the firm capital structure of Indonesian manufacturing company listed in Indonesian Capital Market (BEI). Research data is an element of financial statement period 2010- 2015. The sampling method used was purposive sampling. From a population of 135 manufacturing company listed in Indonesian capital Market, 42 manufacturing company met the criteria to be sample. The method of analysis used in this study is multiple linear regression. The result showed that profitability, asset structure, firm’s size, non-debt tax shield and corporate tax simultaneously are having significant influence to firm capital structure. Partially profitability has negative significant effect to the firm capital structure, while asset structure and firm’s size have positive significant effect to the firm capital structure. Non-debt tax shield and corporate tax are not having significant influence to capital structure of the firm. Profitability is the biggest significant variable in influencing the capital structure of the firm. Keywords: Profitability, Asset structure, Firm’s size, Non-debt tax shield Corporate tax, Leverage. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh profitabilitas, struktur aktiva, ukuran perusahaan, non-debt tax shield dan corporate tax terhadap struktur modal pada perusahaan industri manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Data penelitian merupakan elemen pada laporan keuangan periode tahun 2010-2015. Metode sampling yang digunakan adalah purposive sampling, dari populasi 135 perusahaan manufaktur terdaftar di BEI terseleksi 42 perusahaan yang memenuhi kriteria sebagai sample. Metode analisis yang digunakan dalam penelitian ini adalah regresi linier berganda. Hasil penelitian menunjukkan profitabilitas, struktur aktiva, ukuran perusahaan, non-debt tax shield dan corporate tax secara bersama-sama (simultan) berpengaruh secara signifikan terhadap struktur modal. Secara parsial profitabilitas berpengaruh signifikan negatif terhadap struktur modal, sedangkan struktur aktiva dan ukuran perusahaan masing-masing berpengaruh signifikan positif terhadap struktur modal. Non-debt tax shield dan corporate tax tidak signifikan pengaruhnya terhadap struktur modal. Profitabilitas merupakan variabel yang paling besar pengaruhnya terhadap struktur modal perusahaan. Kata kunci: Profitabilitas, Struktur aktiva, Ukuran perusahaan, Non-debt tax shield, Corporate tax, Leverage.

Item Type: Thesis (S2)
Call Number CD: CDT-551-17-058
NIM/NIDN Creators: 55113110138
Uncontrolled Keywords: Profitability, Asset structure, Firm’s size, Non-debt tax shield Corporate tax, Leverage.Profitabilitas, Struktur aktiva, Ukuran perusahaan, Non-debt tax shield, Corporate tax, Leverage. MPO, manajemen operasional
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 658 General Management/Manajemen Umum
Divisions: Pascasarjana > Magister Manajemen
Depositing User: UMMI RAHMATUSSYIFA
Date Deposited: 29 Mar 2022 06:51
Last Modified: 21 Jun 2022 07:31
URI: http://repository.mercubuana.ac.id/id/eprint/59013

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