FAKTOR-FAKTOR YANG MEMPENGARUHI CAPITAL STRUCTURE PADA PERUSAHAAN MANUFAKTUR
Main Article Content
Abstract
The purpose of this study is to determine the effect of profitability, firm size, asset
tangibility, non-debt tax shield, and business risk on the capital structure of
manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-
2019 period. The sample selection technique used in this study was purposive sampling
with a total sample size of 198 samples. Data processing from this sample is assisted by
the Statistical Package for Social Science (SPSS) software version 23. The results
obtained from this study indicate that profitability has a significant negative effect on
capital structure, while firm size, asset tangibility, non-debt tax shield, and business risk
do not have a significant effect on the capital structure.
Article Details
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