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- W3086355364 abstract "Abstrak : Hasil pengujian secara statistik menemukan bahwa profitabilitas yang diproksikan dengan return on asset (ROA) tidak memiliki pengaruh terhadap struktur modal yang diukur dengan menggunakan debt to equitiy (DER) pada industri farmasi yang terdaftar di Bursa Efek Indonesia, demikian pula dengan pengujian terhadap upaya yang dilakukan untuk mengurangi pajak penghasilan dalam penelitian ini menggunakan non debt tax shied (NDTS) tidak berhasil mempengaruhi struktur modal. Secara simultan, ROA dan non debt tax shield berpengaruh signifikan terhadap struktur modal. Kemampuan ROA dan nondebt tax shield untuk menjelaskan DER adalah sebesar 13,7% dan 86,3% dipengaruhi faktor lain seperti pertumbuhan penjualan atau pertumbuhan aset, likuiditas, rasio aktivitas dan lain-lain Abstract: The test results statistically found that profitability proxied by return on assets (ROA) had no effect on the capital structure measured by using debt to equity (DER) in the pharmaceutical industry listed on the Indonesia Stock Exchange, as well as testing on the efforts made to reduce income tax in this study using non debt tax shied (NDTS) did not succeed in influencing capital structure. Simultaneously, ROA and non debt tax shield significantly influence capital structure. The ability of ROA and non-tax shield to explain DER is 13.7% and 86.3% influenced by other factors such as sales growth or asset growth, liquidity, activity ratios, etc." @default.
- W3086355364 created "2020-09-21" @default.
- W3086355364 creator A5019169795 @default.
- W3086355364 creator A5078143287 @default.
- W3086355364 date "2020-03-30" @default.
- W3086355364 modified "2023-09-27" @default.
- W3086355364 title "PENGARUH PROFITABILITAS DAN NON DEBT TAX SHIELD TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA" @default.
- W3086355364 doi "https://doi.org/10.30596/jrab.v20i1.4871" @default.
- W3086355364 hasPublicationYear "2020" @default.
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