Faktor Penentu Struktur Modal : Bukti Empiris pada Indeks IDX30 di Bursa Efek Indonesia

Jurnal Wahana Akuntansi

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Title Faktor Penentu Struktur Modal : Bukti Empiris pada Indeks IDX30 di Bursa Efek Indonesia
Creator Nur Fitriyanto
Slamet Haryono
Subject leverage
regresi data panel
Moderated Regression Analysis (MRA)
regresi data panel
Moderated Regression Analysis (MRA)
Description This study aims to examine the influence of determinants of capital structure, such as business risk, dividend payout ratio, growth opportunities, sharia compliance, non-debt tax shield, profitability and tangibility toward corporate leverage by being moderated by the size of the company. The population of this study is companies that have listed on IDX30 index, with a purposive sampling method obtained by a sample of 15 companies. This study found that profitability and non-debt tax shiled had  significant negative effect, business risk and firm size had significant positive effect and dividend payout ratios and sharia compliance had a significant negative effect, while future growth opportunities and firm tangibility did not significantly influence leverage company.
Penelitian ini bertujuan untuk menguji pengaruh faktor-faktor penentu struktur modal, seperti risiko bisnis, dividend payout ratio, peluang pertumbuhan, kepatuhan syariah, perisai pajak non hutang, profitabilitas dan tangibilitas terhadap leverage perusahaan dengan dimoderasi oleh ukuran perushaan. Populasi dari penelitian ini adalah perusahaan yang pernah masuk kriteria indeks IDX30, dengan metode purposive sampling didapatkan sampel penelitian sejumlah 15 perusahaan. Temuan model dengan moderasi variabel ukuran perusahaan, ditemukan pada risiko bisnis, dividend payout ratio, non-debt tax shield, profitabilitas dan tangibilitas perusahaan terhadap struktur modal.
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
Date 2020-08-11
Type info:eu-repo/semantics/article
Peer-reviewed Article
Format application/pdf
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/15755
Source Jurnal Ilmiah Wahana Akuntansi; Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi; 85-106
Language eng
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/15755/9102
Rights Copyright (c) 2020 Nur Fitriyanto

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