文章基本信息

标题：PENGARUH PROFITABILITAS, PAJAK DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN MELALUI STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING
本地全文：下载
作者：Fajar Eka Prasetyo ; Fifi Swandari ; Dian Masita Dewi 等
期刊名称：JWM: Jurnal Wawasan Manajemen
印刷版ISSN：2337-5191
电子版ISSN：2527-6034
出版年度：2017
卷号：5
期号：1
页码：51-62
DOI：10.20527/jwm.v5i1.106
出版社：Universitas Lambung Mangkurat
摘要：This study aims to analyze the direct effects on profitability, taxes and growth opportunity on firm value as well as the indirect influence for profitability, tax and growth opportunity to firm value through a capital structure oncompanies and mining companies listed in Indonesia Stock Exchange in 2011-2014 period. The results showed that (i) profitability and growth opportunity ha da positive effect on the capital structure, (ii) taxes ha da negative effect on the capital structure, (iii) profitability and capital structure ha da positive effect on firm value, (iv) taxes and growth opportunity ha dno effect on firm value, (v) profitability and growth opportunity affect ed firm value through a capital structure as an intervening variable.Multinational companies and mining companies in Indonesia Stock Exchange tr ied to use external funding to run their operations to shrink the tax paid in order to obtain large profits and to increase firm value.
关键词：firm value; capital structure; profitability; taxes; growth opportunity