PENGARUH GROWTH OPPORTUNITY, NON DEBT TAX SHIELD, STRUKTUR ASET DAN PROFITABILITAS TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) THE EFFECT OF GROWTH OPPORTUNITY, NON DEBT TAX SHIELD, ASSET STRUCTURE AND PROFITABILITY ON CAPITAL STRUCTURE (Empirical Study on Agriculture Sector Companies Listed on the Indonesian Stock Exchange Period 2016-2019)

Kamil, Muhammad Irsyal and Krisnando, Krisnando (2020) PENGARUH GROWTH OPPORTUNITY, NON DEBT TAX SHIELD, STRUKTUR ASET DAN PROFITABILITAS TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019) THE EFFECT OF GROWTH OPPORTUNITY, NON DEBT TAX SHIELD, ASSET STRUCTURE AND PROFITABILITY ON CAPITAL STRUCTURE (Empirical Study on Agriculture Sector Companies Listed on the Indonesian Stock Exchange Period 2016-2019). PENGARUH GROWTH OPPORTUNITY, NON DEBT TAX SHIELD, STRUKTUR ASET DAN PROFITABILITAS TERHADAP STRUKTUR MODAL (Studi Empiris Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2019). (Unpublished)

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Growth Opportunity, Non Debt Tax Shield, Struktur Aset, dan Profitabilitas terhadap Struktur Modal Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019. Penelitian ini menggunakan strategi penelitian kausal dengan pendekatan kuantitatif, yang diukur dengan menggunakan metoda berbasis regresi data panel dengan bantuan Software Eviews 10. Populasi dari penelitian ini adalah Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia periode 2016-2019. Sampel ditentukan berdasarkan metoda purposive sampling dengan jumlah sampel sebanyak 9 perusahaan sehingga total observasi dalam penelitian ini sebanyak 36 data observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metoda dokumentasi melalui situs resmi IDX : www.idx.co.id serta pengujian hipotesis menggunakan uji t dan uji F (secara simultan). Hasil penelitian membuktikan bahwa secara parsial Growth Opportunity berpengaruh positif dan signifikan terhadap Struktur Modal, Non Debt Tax Shield tidak berpengaruh terhadap Struktur Modal, Struktur Aset tidak berpengaruh terhadap Struktur Modal, Profitabilitas berpengaruh negatif dan signifikan terhadap Struktur Modal, dan Growth Opportunity, Non Debt Tax Shield, Struktur Aset, dan Profitabilitas secara simultan berpengaruh terhadap Struktur Modal. This study aims to determine the effect of Growth Opportunity, Non Debt Tax Shield, Asset Structure, and Profitability on Capital Structure in Agricultural Sector Companies Listed on the Indonesia Stock Exchange (BEI) 2016-2019 Period. This study uses a causal research strategy with a quantitative approach, which is measured using a panel data regression-based method with the help of Eviews 10 Software . The population of this study is the Agricultural Sector Companies Listed on the Indonesia Stock Exchange for the period 2016-2019. The sample was determined based on the purposive sampling method with a total sample of 9 companies so that the total observations in this study were 36 observation data. The data used in this study are secondary data. The data collection technique uses the documentation method through the official IDX website : www.idx.co.id and hypothesis testing uses the t test and the F test (simultaneously). The results of the study prove that partially Growth Opportunity has a positive and significant effect on Capital Structure, Non Debt Tax Shield has no effect on Capital Structure, Asset Structure has no effect on Capital Structure, Profitability has a negative and significant effect on Capital Structure, and Growth Opportunity, Non Debt Tax Shield , Asset Structure, and Profitability simultaneously affect the Capital Structure.

Item Type:	Article
Subjects:	Akuntansi > Akuntansi Keuangan
Divisions:	S1 Akuntansi
Depositing User:	Users 1436 not found.
Date Deposited:	14 Jan 2021 07:56
Last Modified:	14 Jan 2021 07:56
URI:	http://repository.stei.ac.id/id/eprint/3100

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