CD Skripsi
Pengaruh Rating Obligasi Dan Ukuran Perusahaan Terhadap Struktur Modal Dengan Debt Tax Shield Sebagai Variabel Moderasi Di Perusahaan Manufaktur Di Bei Tahun 2011-2015
This study was aim to. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange (BEI) period of 2011-2015. Dependent variable in this research was capital structure which measured by Debt to Equity Ratio (DER), while independent variable was bond rating and variable firm size was moderated which Debt taxshield. This study had a population of 125 companies on which were listed on the Indonesia Stock Exchange period 2011-2015. This research was used purposive sampling technique. Moreover just 44 companies has fulfill criteria sample. The method of data processing were using multiple regression analysis and regression of moderation.
The the result showed the variable of bond rating had a significant positive effect to the capital structure. The size of the company had a significant positive effect on capital structure. Debt Tax Shield was not moderatd the relationship bond rating to the capital structure and Debt Tax Shield was moderated the firm size relationship to the capital structure.
Keywords : Bond rating, Company size, Debt Tax Shield, capital structure
Tidak tersedia versi lain