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Determinasi capital structure pada perusahaan manufaktur di Bursa Efek Jakarta periode 2000 - 2004

oleh Titik Indrawati, Suhendro (Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2006)

 Abstrak

This study attempts to analyze the determinants of capital structure in the Indonesian manufacturing industry from 2000 to 2004. Empirical hyphoteses, drawn from five independent variables are tested against a sample of 49 firms or a cross sectional data. The results show that only In total asset (size), net operating income (NOI), and return on asset (ROA) affect long-term debt to total asset (leverage). It finds a positive relation between leverage and In total asset, a negative relation between leverage and profitability (NOI and ROA). Delta sales (growth) and ownership structure have no effect on leverage. These findings are stable in 2000 through 2004.

 File Digital: 1

 Metadata

No. Panggil : JAKI-3-1-Juli2006-77
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Penerbitan : Depok: Departemen Akuntansi Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2006
Sumber Pengatalogan :
ISSN :
Majalah/Jurnal : Jurnal Akuntansi dan Keuangan Indonesia
Volume : Vol. 3 (1) Juli 2006: 77-105
Tipe Konten :
Tipe Media :
Tipe Carrier :
Akses Elektronik :
Institusi Pemilik : Universitas Indonesia
Lokasi :
  • Ketersediaan
  • Ulasan
No. Panggil No. Barkod Ketersediaan
JAKI-3-1-Juli2006-77 03-20-658460517 TERSEDIA
Ulasan:
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