Date: 25-06-2019 Digital Publication Services : OSREL | JABM | JAM | ABMR | ABMCS

FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PERUSAHAAN PADA PERUSAHAAN TELEKOMUNIKASI GO PUBLIC DI BURSA EFEK INDONESIA

Detail
Author Shinta Oktavia
Category Akuntansi dan Bisnis Syariah

Abstract

The capital structure is a balance between the amount of debt to total assets of the company. Optimal capital structure will be able to create a company with a strong financial structure and stable. Based on the above, the problem in this study is institutional ownership, intangible assets, firm size and profitability of the capital structure of the telecommunications company in IDX observation period 2005-2010. This study aims to identify and analyze the effect of institutional ownership, intangible assets, firm size and profitability of the capital structure, as well as to identify and analyze which variables are the most dominant influence on the capital structure of the telecommunications company in IDX observation period 2005-2010. The results show that institutional ownership variables, intangible assets, firm size and profitability simultaneously influence the capital structure on telecommunications companies, but in partially only institutional ownership, firm size and profitability that have significantly influence the capital structure variables while tangible assets have not significantly influence the capital structure of the telecommunications company in IDX observation period 2005-2010. From independent variables studied, the variables that have a dominant influence on the capital structure of the telecommunications company in IDX observation period of 2005-2010 is profitability.