PENGARUH PENJUALAN, UKURAN, DAN TANGIBILITY TERHADAP STRUKTUR MODAL REAL ESTATE DI BEI

Abstract

This research aims to be able to determine the influence of sales, firm size, and tangibility of capital structure in real estate companies. In the real estate industry the company's operational activities require considerable financing, this leads to real estate companies needing a capital search either internally or externally or in debt. The population used in this research is by using document technique which is data collection not directly on real estate companies which listed on BEI during 2014 - 2016 and this research also use literature study technique. From the criteria used to determine the number of companies, then get 20 samples of real estate companies. The method used is to use multiple linear regression analysis using SPSS tool. The results showed that the first independent variables of sales experienced a significant but negative relationship that is equal to 0.005. As for the independent variable size of the company, and tangibility has no significant and negative relationship that is equal to 0,563 and 0,395.
Keywords: sales, firm size, tangibility and capital structure.