TANGIBILITY, RESIKO BISNIS, KEPEMILIKAN INSTITUSIONAL TERHADAP STRUKTUR MODAL

(Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2012-2016)

  • Ira Maratussholihah Universitas Budi Luhur
  • Sugeng Riyadi Universitas Budi Luhur
Keywords: Tangibility, Business Risk, Possession of Institutional, Sales Growth and Capital Structure.

Abstract

This study attempts to test Tangibility, Business Risk, Possession of Institutional and Sales Growth to the Capital Structure. Population to structure the reseach is manufacturing concerns the industrial sector consumer goods that listed at the Indonesia Stock Exchange 2012 period until 2016. Sample selection using purposive sampling method. The sample used is 34 companies. Data from the financial repots the company obtained from official website BEI liniear test multiple regression analysis conducted by the use of a SPSS Stastistical tests 20.0 Version. The result showed that Tangibility and Sales Growth it has some positive effects on the Capital Structure. Business Risk can have negative effects on Ownership Capital Structure. Possession of Institusional has not been affecting the Capital Structure.

Published
2018-08-01
Issue
Vol 1 No 02 (2017): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents