Pengaruh Ukuran Perusahaan, Growth Opportunity, Struktur Aset dan Effective Tax Rate Terhadap Struktur Modal pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI)
Daftar Isi:
- This study aims to examine the effect of firm size, growth opportunity, asset structure and effective tax rate on capital structure manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2013-2018. The dependent variable in this study are capital structure which is measured using the DER. The independent variables in this study are firm size, growth opportunity, asset structure and effective tax rate. The population of this study is 163 manufacturing companies listed on the Indonesia Stock Exchange in 2013-2018. Based on purposive sampling criteria, 66 companies were selected as the sample of this study. Tests conducted in this study use are descriptive statistical analysis, the classic assumption test, multiple linear regression analysis and hypothesis testing using SPSS version 23. Partially, results show that growth opportunity and asset structure affects capital structure, while firm size and effective tax rate do not affect to capital structure. Simultaneously, the results of the F test show that firm size, growth opportunity, asset structure and effective tax rate affect to capital structure.