企业特征与资本结构

IF 2.5 4区 管理学 Q2 BUSINESS, FINANCE Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-10-31 DOI:10.47153/AFS14.2612021
Devi Anjar
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引用次数: 1

摘要

本研究旨在确定盈利能力、公司规模、增长和税收对基础设施、公用事业和运输部门公司资本结构的影响,这些公司在印尼证券交易所注册。本研究的因变量为资本结构,自变量为盈利能力、公司规模和成长性。本研究使用的数据是二手数据,取自该公司的年度财务报告。同时,本研究的对象是在印尼证券交易所(Bursa Efek Indonesia)注册的基础设施、公用事业和运输部门公司。采用的抽样技术是有目的的抽样方法,最终得到186家公司的样本。使用的分析技术是面板数据回归分析,使用Eviews 10程序。结果表明,盈利能力和公司规模对资本结构有负向影响。同时,增长对资本结构没有影响。
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Firm Characteristics and Capital Structure
This research is aimed to determine the effect of the profitability, company size,  growth and taxes on the infrastructure, utilities, and transportation sector companies’capital structure which are registered in the Bursa Efek Indonesia. The dependent variable on this research is capital structure while the independent variables on this research are profitability, company size, and growth. The data used in this research is secondary data which is taken from the company’s annual financial report. Meanwhile, the population of this research is infrastructure, utilities, and transportation sector companies which are registered in the Bursa  Efek Indonesia. The sampling technique used is purposive sampling method within the final sample of 186 companies have been obtained. The analysis technique used is panel data regression analysis by using Eviews 10 program. The result shows that profitability and company size give negative effect toward capital structure. Meanwhile, growth have no effect toward capital structure.
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来源期刊
CiteScore
3.30
自引率
4.80%
发文量
25
期刊介绍: Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
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