PENGARUH STRUKTUR AKTIVA, PROFITABILITAS DAN PAJAK TERHADAP STRUKTUR MODAL
Abstract
This research examined the influence of asset structure, profitability and
tax to capital structure. The research objects were trading companies listed in the
Indonesian Stock Exchange period 2011-2016. The selected samples using
purposive sampling consisted of 40 companies. The analysis tool used in this
research was multiple linear and panel data regression with Eviews 9 as the
analytical application.
The results obtained in this study are: 1) asset structure has postive effect
significantly on capital structure, 2) profitability has negative effect significantly
on capital structure, 3) tax has a negative effect significantly on capital structure.