Struktur Modal Dipengaruhi oleh Beban Pajak, Risiko Bisnis, dan Struktur Kepemilikan (Studi pada Perusahaan Manufaktur yang Listed di Bursa Efek Indonesia Periode 2009-2012)

Ninik Lukiana • Hartomo Hartomo
Journal article WIGA: Jurnal Penelitian Ilmu Ekonomi • 2014 Indonesia

Download full text
(Bahasa Indonesia, 11 pages)

Abstract

Funding decisions or purchasing is one of the fundamental factors in estabilishingand ensuring the continuity of operations and development activities of the compay.Managers must be able to raise funds both from within / internal and externalsources / external companies, both of types of foreigner capital funds and type ofequity.The capital structure of a company is influenced by several factors, and intheory the factors that affect the capital structure is difficult to measure, but someempirical researcher aimed to identify the factors that affect to capital structuredecisions have been made, both in Indonesian and in some other countries.The purpose of this research isto test capital structure the influence of tax, businessrisk and ownership structure of partial and simultaneous. This research is a typeof correlation studies (correlation research), nature of casuality, the data typeof this research is empirical research (empirical research explanatory hypothesesor casual hypotheses.Population in this study is a manufacturing company thatlisted on the Indonesia Stock Exchange for the period 2009-2012. Sampling wasdone by using non-probability purposive sampling method with certain criteria.Analysis of test data by means of multiple regression analysis with the classicalassumption test, hypothesis testing with the t test and F test result of the testing ofthe hypothesis, that in partial tax burden and business risk significantly influencecapital structure, while the ownership structure has no significant influence effecton the capital structure. But the tax burden variables, business risk and ownershipstructure significantly and simultaneously influence capital structure.

Metrics

  • 250 views
  • 1530 downloads

Journal

WIGA: Jurnal Penelitian Ilmu Ekonomi

WIGA: Jurnal Penelitian Ilmu Ekonomi merupakan jurnal ilmu ekonomi yang diterbitkan oleh STIE Wid... see more