Abstract

Users of financial statements require financial information from the company to analyze the financial performance of the company concerned. Financial ratios can be used as a tool to find out the future Capital Structure. This study focuses on the usefulness of Return On Assets, Return On Equity, Current Ratio, Firm Size, and Assets Structure to see Capital Structure in the future. In this study used 3 financial ratios. This study aims to determine the effect of partial and simultaneous Return On Assets, Return On Equity, Current Ratio, Firm Size, and Assets Structure to Capital Structure at Mining companies listed on the Indonesia Stock Exchange. The sampling technique used was saturated sampling where all the population was sampled by 10 companies for the study period of 2009-2014. The test used in this research is descriptive statistic, classical assumption test (normality test, multicolinearity test, and heteroscedasticity test), multiple linear regression is used as an analytical tool, to test the hypothesis (ttest and F-test), and test the coefficient of determination . The results of statistical tests show that partially Return On Assets, Return On Equity and Assets Structure have a significant effect on Capital Structure, while Current Ratio, Firm Size has no effect on Capital Structure (Debt To Equity Ratio) in the future. Then, Return On Assets, Return On Equity, Current Ratio, Firm Size, and Assets Structure simultaneously influence sìgnifìkan against Capital Structure (Debt To Equity Ratio) in the future. Thus the users of financial statements can consider these ratios as a tool of consideration in decision making. The result of determination coefficient 41,5% indicate that 41,5% variation of Capital Structure value influenced by Return On Assets, Return On Equity, Current Ratio, Firm Size, and Assets Structure, the rest 58,5% influenced by variable Others not examined in this study.