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PENGARUH PERUBAHAN TARIF PAJAK, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA TAHUN 2008-2012

E-Jurnal Ekonomi dan Bisnis

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Title PENGARUH PERUBAHAN TARIF PAJAK, PROFITABILITAS, LIKUIDITAS DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PADA TAHUN 2008-2012
 
Creator Sekar Utami, Luh Noviana
Widanaputra, Anak Agung Gede Putu
 
Subject tax rates, profitability, liquidity, company size, capital structure
 
Description This study aims to determine the effect of tax rates, profitability, liquidity, and the size of the company's capital structure. This study uses leverage as a proxy of they capitaly structure. The sample in this study are 193 companies listed in Indonesia Stock Exchange 2008-2012 period. Samplin was done by purposive sampling method. Classic assumption test using the test for normality, heteroscedasticity, multicollinearity, and autocorrelation. The regression analysis used is multiple linear regression analysis. Based on the discussion of research results prove that the corporate income tax rate negatively affect capital structure. Profitability negative effect on the capital structure. Then liquidity negatively affect the capital structure. While the size of the positive effect on the company's capital structure.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2017-05-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/29502
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.06.NO.05.TAHUN 2017
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/29502/18687
 
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