DETERMINAN STRUKTUR MODAL: ANALISA SUB-SEKTOR KOSMETIK DAN RUMAH TANGGA INDONESIA
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Date
2017-07-20
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Seminar Nasional Akuntansi dan Bisnis (SNAB), Fakultas Ekonomi Universitas Widyatama
Abstract
This study look on the determinants of capital structure of cosmetic companies listed at Indonesian
Stock Exchange. Since the cosmetic and household industry have great potential I n Indonesia. This
study used growth opportunities, size, profitability, tangibility and non-debt tax shields are used as
the firm-specific variables that affect a firm’s capital structure decision. Empirical results present
that there are significant relationship between Growth opportunities, size, profitability, tangibility
and non-debt tax shields and leverage model 1 and 2 studied. The results of this study contributes to
the existing theory and empirical evidence of capital structure.
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Keywords
Capital Structure, Cosmetic, Household, Leverage