PENGARUH RISIKO BISNIS DAN PAJAK TERHADAP STRUKTUR MODAL (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR REAL ESTATE, ROPERTY AND BUILDING CONSTRUCTION YANG TERDAFTAR DI BEI)
| Main Authors: | Fitriani, Aprilia, Mardi, Mardi, Indriyani, Susi |
|---|---|
| Format: | Article info eJournal |
| Terbitan: |
Fakultas Ekonomi, Universitas Negeri Jakarta
, 2017
|
| Online Access: |
http://journal.unj.ac.id/unj/index.php/jpeb/article/view/701 |
Daftar Isi:
- This study aimed to examine the effect of business and tax risks partially orsimultaneouslyto thecompany's capital structureesatateestatesector, property andbuilding constructionarelistedinIndonesia Stock Exchangewith asample of37companies. This study usesex post factowithquantitative data. Observations were madeinthe financial statements. Collecting datausing observationandcollectionof documents. While the method of analysis using descriptive statistics, the classical assumption test and multiple regression analysis. Descriptive analysisshowedthat: a) theaverage valueof eachvariablecanbe usedas a representationof all the data, b) the transmission frequencyofthe rangeintervalclassesare ineither categorybecause nofrequencyis zero. While theclassicalassumptiontest resultsshowedthat: a) thenormal distribution of data, b) does notoccurmulticollinearity, c) does notoccurheteroscedasticity, d) no autocorrelation. Regression testshowedresultsthata) partially influentialbusinessrisksignificantly to thecapitalstructure, b) partially taxdoes not affect thecapitalstructure, c) simultaneouslyandtaxesaffectbusinessrisksignificantly. Keywords: Capital Structure, BusinessRisk