{"title":"资本结构的决定因素","authors":"Sawal Sartono, Tri Ratnawati","doi":"10.30996/die.v11i01.3403","DOIUrl":null,"url":null,"abstract":"In this article, a literature review on the determinants of capital structure is presented from research conducted, both in Indonesia and internationally, in recent years.Furthermore, the results of the review will conclude the factors that determine the capitalstructure that generally affects the company's leverage. From the results of the review, itis known that the variables that influence the capital structure are; Corporate tax rates,debt costs, dividend payout ratios, firm age, company size, growth opportunities,liquidity, non-tax shields, profitability, tangibility Keywords: Capital Structure; Leverage; Determining Factors","PeriodicalId":201665,"journal":{"name":"DiE: Jurnal Ilmu Ekonomi dan Manajemen","volume":"104 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"FACTOR-FAKTOR PENENTU STRUKTUR MODAL\",\"authors\":\"Sawal Sartono, Tri Ratnawati\",\"doi\":\"10.30996/die.v11i01.3403\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this article, a literature review on the determinants of capital structure is presented from research conducted, both in Indonesia and internationally, in recent years.Furthermore, the results of the review will conclude the factors that determine the capitalstructure that generally affects the company's leverage. From the results of the review, itis known that the variables that influence the capital structure are; Corporate tax rates,debt costs, dividend payout ratios, firm age, company size, growth opportunities,liquidity, non-tax shields, profitability, tangibility Keywords: Capital Structure; Leverage; Determining Factors\",\"PeriodicalId\":201665,\"journal\":{\"name\":\"DiE: Jurnal Ilmu Ekonomi dan Manajemen\",\"volume\":\"104 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-03-17\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"DiE: Jurnal Ilmu Ekonomi dan Manajemen\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.30996/die.v11i01.3403\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"DiE: Jurnal Ilmu Ekonomi dan Manajemen","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.30996/die.v11i01.3403","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
In this article, a literature review on the determinants of capital structure is presented from research conducted, both in Indonesia and internationally, in recent years.Furthermore, the results of the review will conclude the factors that determine the capitalstructure that generally affects the company's leverage. From the results of the review, itis known that the variables that influence the capital structure are; Corporate tax rates,debt costs, dividend payout ratios, firm age, company size, growth opportunities,liquidity, non-tax shields, profitability, tangibility Keywords: Capital Structure; Leverage; Determining Factors