HARTOYO, AJENG PRATIWI (2025) PENGARUH PROFITABILITAS, LIKUIDITAS DAN PAJAK TERHADAP STRUKTUR MODAL (Studi Kasus pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019 - 2023). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to examine how profitability, liquidity, and taxes impact the capital structure of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Profitability and liquidity are measured by Return on Assets (ROA) and Current Ratio (CR), and taxes are measured based on the company's effective tax expense. This research uses a quantitative method with a purposive sampling technique to obtain a sample of 34 companies. Data were analyzed using multiple linear regression to test the hypothesis. The results of the study indicate that profitability and liquidity have no effect on capital structure, while taxes have a significant positive effect. This finding contributes theoretically to the development of financial science and provides practical benefits for companies in managing capital structure, particularly in facing the economic challenges post-COVID-19 pandemic. Keywords: Capital Structure, Profitability, Liquidity, Taxes, Transportation and Logistics Sector. Tujuan dari penelitian ini adalah untuk melihat bagaimana profitabilitas, likuiditas, dan pajak berdampak pada struktur modal perusahaan transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 hingga 2023. Profitabilitas dan likuiditas diukur dengan Return on Assets (ROA) dan Current Ratio (CR) dan pajak diukur berdasarkan beban pajak efektif perusahaan. Penelitian ini menggunakan metode kuantitatif dengan teknik purposive sampling untuk memperoleh sampel sebanyak 34 perusahaan. Data dianalisis menggunakan metode regresi linier berganda untuk menguji hipotesis. Hasil dari penelitian menunjukkan bahwa profitabilitas serta likuiditas tidak memiliki pengaruh terhadap struktur modal, sedangkan pajak berpengaruh positif signifikan. Temuan ini memberikan kontribusi teoretis terhadap pengembangan ilmu keuangan serta manfaat praktis bagi perusahaan dalam pengelolaan struktur modal, khususnya dalam menghadapi tantangan ekonomi pasca-pandemi COVID-19. Kata Kunci: Struktur Modal, Profitabilitas, Likuiditas, Pajak, Sektor Transportasi dan Logistik.
| Item Type: | Thesis (S1) |
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| NIM/NIDN Creators: | 43119110157 |
| Uncontrolled Keywords: | Struktur Modal, Profitabilitas, Likuiditas, Pajak, Sektor Transportasi dan Logistik |
| Subjects: | 300 Social Science/Ilmu-ilmu Sosial > 330 Economics/Ilmu Ekonomi > 336 Public Finance/Keuangan Negara > 336.2 Taxes and Taxation/Pajak dan Perpajakan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.7 Accounting for Specific Phases of Business Activity/Akuntansi Khusus yang Berkaitan dengan Bidang Bisnis > 657.73 Fix Assets/Aset Tetap |
| Divisions: | Fakultas Ekonomi dan Bisnis > Manajemen |
| Depositing User: | khalimah |
| Date Deposited: | 29 Oct 2025 04:30 |
| Last Modified: | 29 Oct 2025 04:30 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/99931 |
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