Tiara, Griska Chikita and Isnurhadi, Isnurhadi and Widiyanti, Marlina (2018) The effects of tangibility of assets and non-debt tax shield toward capital structure with profitability as intervening variable of manufacturing companies registered at Indonesian Stock Exchange. RJOAS: Russian Journal of Agricultural and Socio-Economic Sciences, 6 (78). pp. 282-289. ISSN 2226-1184
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Abstract
This research was aimed to identify the effects of tangibility of assets and non-debt tax shield toward capital structure with profitability as intervening variable of manufacturing companies registered at Indonesian Stock Exchange. The samples of this study were 42 companies in manufacturing sector in the period 2012-2016. Samples were chosen by using simple random sampling method. The data was analyzed by using path analysis with the help of SPSS 23. The results of the research explained; tangibility of assets positively and significantly affected capital structure. Non-debt tax shield and profitability negatively and significantly affected capital structure. Tangibility of assets negatively and significantly affected profitability. Non-debt tax shield did not affect profitability. Profitability mediated tangibility of assets towards capital structure. Profitability was unable to mediate non-debt tax shield towards capital structure.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HG Finance > HG1-9999 Finance |
| Divisions: | 01-Faculty of Economics > 61001-Management (S3) |
| Depositing User: | Ph.D Isnurhadi Isnurhadi |
| Date Deposited: | 17 Apr 2023 07:16 |
| Last Modified: | 17 Apr 2023 07:16 |
| URI: | http://repository.unsri.ac.id/id/eprint/96838 |
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