Jurnal Akuntansi Prima 2021

Senin, 13 Februari 2023 08:53 | Sudah dibaca 312 kali

The objective of the study is to test and analyze the effect of business risk, sales stability and income tax on the capital structure of the listed in the Indonesian Stock Exchange in the period of 2012-2015. The research is used a quantitative research approach. The research type is a quantitative descriptive study. The research populations were 44 listed in the Indonesian Stock Exchange in the period of 2012-2015. The research samples were 14 listed in the Indonesia Stock Exchange various industry companies in the period of 2012-201. Before the regression model was used to test hypotheses, the model had been previously tested with the classic test of assumptions. Classic assumption test is covered by autocorrelation test, heteroscedasticity test, and multicollinearity test. The research data were analyzed by using multiple linear regression analysis. The results of the test which are the conclusions of the study are that business risks have no effect and are not significant to the capital structure of the listed in the Indonesia Stock Exchange Various Industries in the period of 2012-2015. Sales stability has a significant effect on the capital structure of the listed in the Indonesian Stock Exchange in the period of 2012-2015. Income tax does not have any significant effect on the capital structure of the listed in the Indonesian Stock Exchange in the period of 2012-2015. Business risk, sales stability and income tax do not have any significant effect on the capital structure of the listed in the Indonesian Stock Exchange in the period of 2012-2015.

Kata Kunci: Business Risk, Sales Stability, Income Tax, Capital Structure

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