EVALUASI PENGARUH STRUKTUR AKTIVA DAN PROFITABILITAS TERHADAP STRUKTUR MODAL PERUSAHAAN-PERUSAHAAN MANUFAKTUR

Abstract

This study aims to evaluate and analyze the effect of asset structure and profitability on the capital structure in manufacturing companies. Samples obtained were 20 manufacturing companies in IDX. Data used in this study are the financial reports from 2007 until 2009. The method used to analyze is multiple linear regression with significance level (α) 5 percent. The dependent variable is the capital structure and the independent variable are asset structure and profitability. The results of this study indicated that asset structure and profitability influence the capital structure, individually and simultaneously.