FAKTOR – FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BEI PERIODE TAHUN 2006 - 2010

Abstract

This research aims to analyze the determinants of firm’s factors which influence capital structure. The using variables are size, growth, profitability, tangibility, and non-debt tax shield. This research uses quantitative approach by using multiple linier regression. This research uses samples in the form of manufacturing companies that issue financial statements for 2006-2010 which are listed in Indonesian Stock Exchange and not under delisting process. Final samples which are utilized in this research are equal to 453 observations. Research finding indicates that tangibility and non-debt tax shield does affect negative significantly to capital structure (debt). Size, growth, and profitability affect debt significantly.