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首页> 外文会议>International Conference on Business and Management Research >The Effect of Profitability, Asset Tangibility, Corporate Tax, Non-debt Tax Shield and Inflation upon the Financial Capital Structure of the Manufacturing Companies listed on the Indonesian Stock Exchange
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The Effect of Profitability, Asset Tangibility, Corporate Tax, Non-debt Tax Shield and Inflation upon the Financial Capital Structure of the Manufacturing Companies listed on the Indonesian Stock Exchange

机译：在印度尼西亚证券交易所上市的制造业公司的金融资本结构对金融资本结构的盈利能力，资产变形，企业税，非债权盾牌和通货膨胀的影响

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This study seeks to obtain empirical evidence about the effects of profitability, asset tangibility, corporate tax, non-debt tax shield, and rate of inflation upon the financial capital structure of the Manufacturing Companies listed on the Indonesia Stock Exchange. The research hypothesis is that return on assets, tangible assets, corporate tax, non-debt tax shield, and rate of inflationmay have significant influence, whether as a group or individually, upon a company's financial capital structure. The population for this study are the manufacturing companies in the consumption goods sector that are listed on the Indonesia Stock Exchange from 2014 to 2016. 36 of these Manufacturing Companies make up the research sample. The methods of statistical data analysis we used in this study are descriptive statistics and tests of classical assumption as well as multiple linear regression. The results of data processing for individual variables show that profitability and Non-debt tax shield have a negative influence upon the Financial Capital Structure whereas and Tangible Assets have a positive influence upon the Financial Capital Structure. Meanwhile, neither Corporate Tax nor Inflation Rate has any significant influence upon the Financial Capital Structure of the Manufacturing Companies listed on the Indonesia Stock Exchange. At the same time, it can be shown that that profitability, Asset Tangibility, Corporate Tax, Non-Debt Tax Shield, and rate of inflation together have a significant influence upon the Financial Capital Structure of the Manufacturing Companies Listed on the Indonesia Stock Exchange.
机译：本研究旨在获得关于盈利能力，资产变形，企业税，非债权盾牌的影响的经验证据，并在印度尼西亚证券交易所上市的制造业公司的金融资本结构上的通货膨胀率。研究假设是，资产回报，有形资产，企业税，非债权避税和通货膨胀率，无论是群体还是单独，在公司的财务资本结构上都具有重大影响。本研究的人口是在2014年至2016年的印度尼西亚证券交易所上市的消费商业部门的制造公司。36这些制造公司弥补了研究样本。我们在本研究中使用的统计数据分析方法是描述性统计和古典假设的测试以及多元线性回归。个人变量的数据处理结果表明，盈利能力和非债权盾牌对金融资本结构产生负面影响，而有形资产对金融资本结构具有积极影响。与此同时，企业税和通胀率都没有对印度尼西亚证券交易所上市的制造业公司的金融资本结构有任何重大影响。与此同时，可以证明，盈利能力，资产有效性，公司税，非债权税和通货膨胀率共同对印度尼西亚证券交易所上市的制造业公司的金融资本结构产生了重大影响。

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