Skripsi
PENGARUH PAJAK, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (Studi Empiris Pada Sektor Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2023)
This research aims to analyze the extent to which taxes, profitability, liquidity and firm size can influence the capital structure of the food and beverage company sector listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. This research uses a quantitative approach with multiple linear regression analysis methods to evaluate secondary data from the financial reports of food and beverage companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2023 period. The total research sample studied was 44 companies using the purposive sampling method. Multiple linear regression analysis was carried out in the SPSS Version 25 statistical application. The research results showed that simultaneously the variables tax, profitability, liquidity and firm size had a significant effect on capital structure. The research results also show that partially variables such as taxes have a significant positive effect on capital structure, profitability has a significant positive effect on capital structure, liquidity has a significant negative effect on capital structure, and finally, firm size has no significant effect on capital structure.