PENGARUH CURRENT RATIO, RETURN ON ASSET, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN PAJAK TERHADAP STRUKTUR MODAL

HALLY INNAYAH SUNGKAR; TITA DEITIANA

PENGARUH CURRENT RATIO, RETURN ON ASSET, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN PAJAK TERHADAP STRUKTUR MODAL

Authors

HALLY INNAYAH SUNGKAR Trisakti School of Management
TITA DEITIANA Trisakti School of Management

Keywords:

Current ratio, return on asset, business risk, firm size, tax, capital structure

Abstract

The purpose of this research is to test and analyze empirically the influence of current ratio, return on asset, business risk, firm size and tax to capital structure which proximate by debt to equity ratio, and compare the result from previous research within this research. Data used in this research is from annual financial statements for mining sector industry, which listed in Indonesia Stock Exchange (IDX) period 2008 – 2015. The purposive sampling is used as sampling technique, where 6 companies met the criteria and were analyzed using panel data regression with fixed effect model to test the hypothesis. The result of this research shows that current ratio, return on asset, business risk, firm size and tax do not influence capital structure.

Published

2021-03-11

How to Cite

SUNGKAR, HALLY INNAYAH, and TITA DEITIANA. 2021. “PENGARUH CURRENT RATIO, RETURN ON ASSET, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN PAJAK TERHADAP STRUKTUR MODAL”. E-Jurnal Manajemen Trisakti School of Management (TSM) 1 (1):37-44. https://jurnaltsm.id/index.php/EJMTSM/article/view/979.