PENGARUH PROFOTABILITAS, STRUKTUR ASET, LIKUIDITAS, PERTUMBUHAN PENJUALAN, KEBIJAKAN DEVIDEN DAN BEBAN PAJAK TERHADAP STRUKTUR MODAL

Abstract

This is quantitative research, The objective of this study is to evaluate the influence of the following factors on the capital structure of mining companies issued in the Indonesian stock market for the period 2019-2023: profitability, asset structure, expenses, sales growth, policy dividends and tax burden. 21 companies were used as a sample for the study, and the sample selection method was used. This analysis uses secondary data from the company year. Data analysis uses panel regression, which includes traditional assumption testing and descriptive statistical analysis. hypothesis testing and selection Regression simulations for panel data. If the profitability variable, sales growth, dividend policy and tax weight have no impact or are not significant on the financial structure of mining companies, the partial regression analysis of the panel data data shows a positive and significant impact on the financial structure, while the linkability variable has a significant negative impact. Dividends, taxes, capital structure, liquidity, sales growth, profitability and asset structure