FAKTOR-FAKTOR STRUKTUR MODAL MENURUT TRADE OFF THEORY
نویسندگان
چکیده
This study purposed to examine the effect of Corporate tax rate and Non debt shield on their Capital Structure according Trade Off Theory manufacturing companiessubsector metal allied product that listed in Indonesia Stock Exchange for period 2016-2019. The was conducted uing quantitative methods with an associative approach. population numbered 16 companies 6 were sampled using purposive sampling. at subsector Classic assumption test normality, multicollinearity, autocorrelation, heteroscedasticity. regression analysis used is multiple linear analysis. Data collected Financial Statement 2016-2019 analyzed IBM SPSS version 25. results this indicate use high obtain a low corporate can cause risk company go bankrupt, so prefers depreciation costs savings. If cost high, also reduce debt. shows higher capital structure, lower obtained by NDTS, structure. In study, there are still many limitations shortcomings namely influence independent variable dependent only explain 63,2%.
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ژورنال
عنوان ژورنال: Jurnal Akuntansi dan Keuangan
سال: 2021
ISSN: ['2598-7372', '2089-6255']
DOI: https://doi.org/10.23960/jak.v26i1.255