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September 25, 2025International Journal of Economics, Accounting, and ManagementOpen Access

The Effect of Profitability, Asset Structure, Growth, Liquidity and Debt Tax Shield on Capital Structure in Real Estate and Property Companies Listed on the Indonesia Stock Exchange

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Authors

CCCalista CalistaYDYanuar Dananjaya

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Overview

Analysis reveals profitability and asset structure negatively influence capital structure in real estate firms, indicating critical financial decision-making implications.

Key Points

  • Profitability, asset structure, and liquidity negatively affect capital structure in real estate companies, suggesting careful financial management.
  • The study found that growth and debt tax shield have no significant effect on capital structure, highlighting their limited role in financing decisions.
  • Data from financial statements of 52 real estate companies listed on the Indonesia Stock Exchange were analyzed from 2019 to 2023 to understand these impacts.
  • This research contributes to financial management literature, helping financial managers and investors make informed funding decisions.

Cite This Study

Calista et al. (2025) studied this question.

synapsesocial.com/papers/68d5bd69dc445aa9033b0656https://doi.org/10.60076/ijeam.v2i3.1127
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