Pada dasarnya perkembangan bisnis d

Pada dasarnya perkembangan bisnis didunia sangat berkembang dengan pesat. Setiap perusahaan dituntun mampu membaca dan melihat situasi agar dapat mengikuti perkembangan yang terjadi. Setiap perusahaan mempunyai tujuan untuk menentukan struktur modal yang tepat. Tujuan penelitian ini untuk melihat pengaruh profitabilitas dan pajak terhadap struktur modal perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011-2014.
Teori yang digunakan dalam penelitian ini mengunakan teori agensi. Tujuan dari teori agensi sendiri untuk menentukan penghargaan secara optimal yang harus dibayarkan kepada manajer untuk memastikan bahwa manajer bertindak untuk kepentingan pemilik.
Jenis penelitian ini adalah asosiatif dengan model kausal komparatif. Alat uji yang digunakan adalah SPSS 22. Laporan keuangan yang telah diaudit dilakukan penghitungan data dan diuji mengunakan uji asumsi klasik (normalitas residual, multikolinieritas, autokorelasi, dan heteroskedastisitas). Setelah lolos uji asumsi klasik, dilakukan uji T (parsial) dan uji F( Simultan), koefesien determiansi dan regresi linier berganda.
Hasil penelitian ini menunjukan bahwa profitabilitas berpengaruh signifikan negatif terhadap struktur modal, sedangkan pajak tidak memiliki pengaruh terhadap struktur modal.
Penelitian ini diharapkan dapat memperluas jumlah sampel dan melakukan pengembangan penelitian terlebih pada variabel independen lainnya.

Hasil (Inggris) 1:

Business development in the world are basically very rapidly. Every company led capable of reading and look at the situation in order to follow the development of the case. Every company has the purpose to determine the right capital structure. The purpose of this research was to look at the influence the profitability of capital structure and tax manufacturing companies listed on the Indonesia stock exchange period 2011-2014.The theory used in this study using agency theory. The goal of the Agency's own theory to determine the optimal award that must be paid to managers to ensure that managers act in the interest of the owner.This type of research is associative with the causal comparative models. Test tools used were SPSS 10. The financial statements have been audited data calculation is done and tested using a classic assumption test (residual normality, multikolinieritas, autocorrelation, and heteroskedastisitas). After qualifying for the classic assumption test, T test was performed (partial) and F (Simultaneous), koefesien determiansi and multiple linear regression. The results of this study showed that the profitability of a significant negative effect of capital structure, while taxes have no effect on the structure of capital.This research is expected to expand the number of samples and doing development research especially on other independent variables.

Hasil (Inggris) 2:

Basically, the development of business in the world is growing by leaps and bounds. Each company is led is able to read and look at the situation in order to keep up with developments. Each company has the objective to determine the appropriate capital structure. The purpose of this study to see the effect of profitability and the tax on the capital structure of companies listed on the Indonesia Stock Exchange 2011-2014 period.
The theory used in this research using agency theory. The purpose of the theory of his own agency to determine optimal award to be paid to the manager to ensure that managers act in the interests of the owners.
This type of research is associative with comparative causal model. Test equipment used was SPSS 22. The audited financial statements were calculated data and tested using the classical assumption test (residual normality, multicollinearity, autocorrelation, and heteroscedasticity). Having escaped the classical assumption test, test T (partial) and F test (simultaneous), coefficient determiansi and linear regression.
The results of this study showed that the profitability of a significant negative effect on the capital structure, while the tax has no effect on the capital structure.
This study is expected to expand the number of samples and do your research on the development of other independent variables.