PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN PERUSAHAAN, RISIKO BISNIS DAN PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013-2017

  • LILI OKTAFIANI AGUSTIN Universitas Budi Luhur
  • Sugeng Riyadi Universitas Budi Luhur
Keywords: Profitability, Growth rate of companies, Business risks, Taxes and Capital structure

Abstract

Optimal capital structure of a company is a combination of debt and equity that maximizes the company’s stock price. At any given moment, the management company establishes a targeted capital structure, which may be an optimal structure. Although the trget may be changed from time to time.This study aimed to examine the effect of profitability, growth rate of companies, business risks and taxes to capital structure on the empirical study on property and real estate sub sector service companies listed in Indonesia Stock Exchange period 2013-2017. The sample of this study consists of 31 sector listed in Indonesia Stok Exchange period 2013-2017. Periode using a sampling method of purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The result of analysis show that business risks and taxes have effect to capital structure while profitability and growth rate of companies do not influence capital structure.

Published
2019-02-01
Issue
Vol 2 No 01 (2018): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents