MODERASI KEPEMILIKAN INSTITUSIONAL : DAPATKAH MEMPENGARUHI FAKTOR KEUANGAN TERHADAP STRUKTUR MODAL
نویسندگان
چکیده
Abstract The aim of this research was to examine how profitability, liquidity, tangibility, and non-debt tax shield impact the capital structure manufacturing companies listed on IDX during period 2017-2021, with institutional ownership as a moderating factor. sample selected using purposive sampling based predetermined criteria, panel data regression analysis used for analysis. hypothesis testing conducted significance level 5%. findings revealed that only variable had negative effect structure, while variables tangibility no impact. found enhance influence shields but it did not moderate structure.
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ژورنال
عنوان ژورنال: Jurnal Riset Akuntansi Politala
سال: 2023
ISSN: ['2656-7652']
DOI: https://doi.org/10.34128/jra.v6i1.182