Analysis of the Effect of Profitability and Effective Tax Rate on Capital Structure with Conservatism as a Moderating Variable

This study aims to investigate the effect of profitability and effective tax rate on capital structure with accounting conservatism as a moderating variable. The population are companies listing on Indonesia Stock Exchange in the last 5 years after the global crisis in 2008 that is 2014-2016 with 11...

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Bibliographic Details
Main Authors: Annisa Lufi Ningtiyas, S Subowo
Format: Article
Language:English
Published: Universitas Negeri Semarang 2020-04-01
Series:Accounting Analysis Journal
Online Access:https://journal.unnes.ac.id/sju/index.php/aaj/article/view/25252