ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PERTAMBANGAN DI INDONESIA
Abstract: This research aims
to analyze the effect of the variables in predicting the company's capital
structure. The variables in this research consist of free cash flow (FCF),
tangible assets (TAN), firm size (SIZ), and profitability (PRO). The population
of this study was all mining company
listed in Indonesia Stock Exchange (ISX) in 2009-2013. Sampling was done by
using purposive sampling method and obtain 23 companies with a total of 115
data in this research period. This research used multiple linear regression
analysis for testing the influence of independent variables on dependent
variable.
Results from this research showed that free cash flow significantly and
have an influence on the increase or decrease the company's capital structure.
Tangible assets and profitability negative significantly influence to the
mining company's capital structure. Firm size did not significantly influence
to the mining company's capital structure.
Penulis: Cahyo Kurniawan, Etna
Nur Afri Yuyetta
Kode Jurnal: jpakuntansidd150785