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Image of Pengaruh variablitas pendapatan, struktur aset dan non debt tax Shield terhadap struktur modal pada perusahaan retail di bursa efek Indonesia
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Pengaruh variablitas pendapatan, struktur aset dan non debt tax Shield terhadap struktur modal pada perusahaan retail di bursa efek Indonesia

NELLY LUSY ENJELIA. S - Personal Name; Raja Ade Fitrasari - Personal Name;

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh variabilitas pendapatan, struktur aset dan non debt tax shield terhadap struktur modal pada perusahaan retail di Bursa Efek Indonesia periode 2021-2023. Populasi pada penelitian ini sebanyak 31 perusahaan. Sample penelitian ini terdiri dari 25 perusahaan yang terpilih dengan menggunakan teknik purposive sampling dengan tahun pengamatan 3 tahun, menghasilkan data sebanyak 75 . Analisis data menggunakan metode analisis regresi linier berganda dengan menggunakan SPSS 27. Hasil penelitian ini menunjukkan bahwa variabilitas pendapatan dan Non debt tax shield berpengaruh terhadap struktur modal, sedangkan struktur aset tidak berpengaruh terhadap stuktur modal.


Availability
#
Akuntansi (Fakultas Ekonomi dan Bisnis) Akuntansi 657.7 Nel p
ETD2633II
Available but not for loan - ETD
Detail Information
Call Number
Akuntansi 657.7 Nel p
Language
Indonesia
NPM
215310138
Publisher
Akuntansi : Universitas Islam Riau., 2025
Keyword(s)
Struktur Aset
Variabilitas Pendapatan
Non- debt Tax Shield dan Struktur Modal
Other Information
Petugas
Ayu Agustina
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