FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN PEMBAYAR PAJAK TERBESAR DI INDONESIA TAHUN 2008 – 2012 Abstraksi / Abstracts:
The purpose of this study is to acknowledge the influence of profitability, firm size, tangibility, non debt tax shield, growth, age, liquidity, dividend payout ratio and earning volatility to capital structure that measured by leverage. The sample used in this study is a manufacturing company from large taxpayer share companies in Indonesia period 2008 to 2012 listed on the Indonesia Stock Exchange. The independent variable in this study is profitability, firm size, tangibility, non debt tax shield, growth, age, liquidity, dividend payout ratio and earning volatility, while the dependent variable is leverage. Methods of analysis using multiple regression analysis and hypothesis testing. The results show that profitability, growth dan dividend payout ratio have an influence on leverage, firm size, tangibility, non debt tax shield, age, liquidity, dan earning volatility didn’t have an influence on leverage.
Kata Kunci / Keywords:
Capital Structure, Profitability, Firm Size, Tangibility, Non Debt Tax Shield, Growth, Age, Liquidity, Dividend Payout Ratio, Earning Volatility.
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