2021
DOI: 10.33087/ekonomis.v5i1.286
|View full text |Cite
|
Sign up to set email alerts
|

Pengaruh Profitabilitas, Likuiditas, Struktur Aktiva, Ukuran Perusahaan, dan Tax Avoidance Terhadap Struktur Modal

Abstract: This study aims to determine the effect of profitability, liquidity, asset structure, company size, and tax avoidance on capital structure. The population in this study is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (BEI) 2016-2019. The sample was selected from the purposive sampling method and got a sample of 10 companies from several criteria. The data source is secondary data from the website www.idx.co.id. This research uses multiple linear regression analysis. The res… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
1
1
1
1

Citation Types

0
2
0
5

Year Published

2022
2022
2024
2024

Publication Types

Select...
6

Relationship

0
6

Authors

Journals

citations
Cited by 6 publications
(7 citation statements)
references
References 2 publications
0
2
0
5
Order By: Relevance
“…H1 = Profitability has a negative effect on capital structure Effect of liquidity on capital structure: Effect of Liquidity on Capital Formation or Structure Another hypothesis proposed in the following research is "Liquidity has an impact on Capital Formation" [8]. Liquidity has a significant effect on financial planning because the high and low liquidity of the company has an impact on the company in considering financial decisions [9].…”
Section: Results and Dicussionmentioning
confidence: 99%
See 1 more Smart Citation
“…H1 = Profitability has a negative effect on capital structure Effect of liquidity on capital structure: Effect of Liquidity on Capital Formation or Structure Another hypothesis proposed in the following research is "Liquidity has an impact on Capital Formation" [8]. Liquidity has a significant effect on financial planning because the high and low liquidity of the company has an impact on the company in considering financial decisions [9].…”
Section: Results and Dicussionmentioning
confidence: 99%
“…Capital Structure, Capital structure (Y) as measured by DER (debt and equity) is a variable that describes the ratio of the company's capital to loans or credit (Horne & John, 2012) in [8].…”
Section: Dol = Ebit Net Salesmentioning
confidence: 99%
“…Modal sangat penting dalam mendirikan sebuah usaha. Besar kecilnya modal yang dibutuhkan tergantung dari besar kecilnya usaha yang akan didirikan (Efendi et al, 2021;Firnanti, 2011;Tanusi et al, 2020). Temuan ini diperkuat dengan temuan penelitian sebelumnya yang menyatakan terdapat pengaruh yang positif dan signifikan variabel mental dan modal terhadap minat berwirausaha sedangkan sisanya dipengaruhi variabel lain (Tanusi et al, 2020;Wardani et al, 2021).…”
Section: Pembahasanunclassified
“…Hal ini berbeda dengan penelitian yang dilakukan oleh Efendi et al, (2021) dimana dari hasil penelitiannya menunjukan bahwa pengaruh profitabilitas terhadap struktur modal, hipotesis pertama yang diajukan dalam penelitian ini adalah "profitabilitas berpengaruh terhadap struktur modal". Berdasarkan hasil uji t diketahui bahwa profitabilitas memiliki nilai t hitung sebesar 0,716 dengan nilai signifikansi 0,028.…”
Section: Pengaruh Profitabilitas Terhadap Struktur Modalunclassified