Jurnal Valid

ABSTRACT

 The purpose of the study was to examine the influence of company size , asset growth , profitability and non- debt tax shield against the company’s capital structure mining industries listed in the Indonesia Stock Exchange. This study was classified as empirical research, ie research that prioritizes the data in the form of empirical facts. Empiricism approach tries to explain the facts or empirical phenomena as the source of truth to construct knowledge. The population used in this study are all industries mining company listed on the Indonesia Stock Exchange 2009-2012. To explain the strength and direction of the influence of several independent variables or explanatory variables (independent / explanatory variables) on the dependent variable (the dependent variable), a data analysis technique in this study using multiple linear regression models. The results showed that company size, asset growth, profitability, non-debt tax shield has an influence either partially or simultaneously to the capital structure. Statistical test results showed that non-debt tax shield is the most dominant variable affecting the capital structure.

Keywords : company size, growth assets, profitability, non-debt tax shield, capital structure

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