PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, STRUKTUR ASET, NON-DEBT TAX SHIELD DAN USIA PERUSAHAAN TERHADAP STRUKTUR MODAL

This study aimed to determine the effect of the fundamental variables of the company's capital structure included in the group of Indonesian food and beverage from 2009 to 2013 period. This study used a population selected using selection criteria and the population acquired 14 companies that deserve to be the population. The research sample used all companies included in the study population or sample selection techniques using saturated sample. The analysis method of the research is multiple regression linier. The variables used in this study were Profitability, Company’s Size, Sales Growth, Structure Assets, Non-Debt Tax Shield and Company’s Age. The results of this study indicated that the variable profitability and company’s age negatively affect the capital structure of food and beverage companies in Indonesia, while the size of the company, the structure of assets, and the sale have a positive effect on the capital structure of the food and beverage company in Indonesia. Variable non-debt tax shield (NDTS) does not affect the capital structure of food and beverage companies in Indonesia.