Factors Affecting Capital Structure in Manufacturing Companies Go-Public in Indonesia Stock Exchange in The Year 2011-2013
Abstract: The purpose of this
study was to examine the effect only Profitability, growth in sales, taxes,
asset structure, dividends, company size and business risks to the Capital
Structure Manufacturing Company In Indonesia Stock Exchange Period 2011-2013.
Companies that were sampled 31 companies and the number of observations made
during 2011-2013 was 93 items observation. Methods of data analysis in this
study using multiple linear regression. Based on the calculation results
obtained values of R square of 0.487 which means that
48.70% of capital structure is influenced by the variable profitability,
sales growth, taxation, asset structure, dividends, company size and business
risks. While the remaining 51.30% is influenced by other variables not examined
in this study. Based on calculations by the statistical test t of the entire
independent variables that exist only variable profitability, asset structure,
company size and business risks singnifikan effect on Capital Structure. While
sales growth variable, taxes, and dividends do not have a significant effect on
the capital structure.
Keywords: profitability, sales
growth, taxation, asset structure, dividends, company size, business risk and
Capital Structure
Penulis: Riswan, Nina Permata
Sari
Kode Jurnal: jpakuntansidd150628
