PENGARUH PROFITABILITAS, TINGKAT PERTUMBUHAN DAN TINGKAT PAJAK TERHADAP STRUKTUR MODAL PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019
Abstract
This study aims to analyze the specific effect of Asset Growth Rate, Tax Rate on Capital Structure in
Real Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in this
study is 40 real estate and property companies that publish fully audited financial reports. The type of
data used is secondary data obtained from the financial reports of each Real Estate and Property
company for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. The
results of this study indicate that the variable profitability (ROE) has a negative and significant effect on
the capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have a
positive and insignificant effect on the capital structure of Real Estate and Property companies
Real Estate and Property companies listed on the Indonesia Stock Exchange (IDX). The sample in this
study is 40 real estate and property companies that publish fully audited financial reports. The type of
data used is secondary data obtained from the financial reports of each Real Estate and Property
company for 3 years, namely 2017-2019. Data analysis using multiple linear regression analysis. The
results of this study indicate that the variable profitability (ROE) has a negative and significant effect on
the capital structure of Real Estate and Property. Meanwhile, the asset growth rate and tax rate have a
positive and insignificant effect on the capital structure of Real Estate and Property companies
Full Text:
PDFDOI: https://doi.org/10.46576/wjs.v2i2.3462
Article Metrics
Abstract view : 125 timesPDF – 196 times
Refbacks
- There are currently no refbacks.
Jurnal Worksheet Terindeks pada:
.gif)
Member Of:
Worksheet : Jurnal Akuntansi Published By :
FAKULTAS EKONOMI DAN BISNIS
PROGRAM STUDI AKUNTANSI
UNIVERSITAS DHARMAWANGSA
Alamat : Jl. K. L. Yos Sudarso No. 224 Medan
Kontak : Tel. 061 6635682 - 6613783 Fax. 061 6615190
Surat Elektronik : jurnalworksheet@dharmawangsa.ac.id
Worksheet : Jurnal Akuntansi By Universitas Dharmawangsa is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Based on a work at http://jurnal.dharmawangsa.ac.id/index.php/worksheet/index