Update Artikelilmiah: 3367

FRIDA OKTAFIANINENGSIH

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Judul Artikel

Abstrak (Bhs. Indonesia)

One of important decision faced by financial managers in relation with the existance of the company operation is the funding or capital structure decision. It is a decision related to debt compotition, preference share and common share that have to be used by the company. Managers have to be able to collect the fund both from the company and out of company efficiently. It means that the funding decision that is able to minimize capital expenses that has to be carried by the company. The goal of this study is to anlyze the influence of NDTS, size, liquidity, profitability, tangible assets, assets growth, and cash holding on debt to equity ratio (DER).
	The sample of this study is taken using purposive sampling in order to gain representative sample that fulfills the criteria. The criteria of sample choice are : companies that have submitted their financial statements per December 31, 2008-2010, companies that get positive profit during the observation period. To the test hypotesis in this study, the data is analyzed using multiple regressions.
	 The result of the regressions shows that size, tangible assets, assets growth, and cash holding variable has not significant influence. But NDTS,liquidity, and  profitabiliy has significant influence.

Abtrak (Bhs. Inggris)

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