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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 5, November 2012, Hlm. 141-152

PENGARUH UKURAN, TINGKAT PERTUMBUHAN, PROFITABILITAS, LIKUIDITAS, TANGIBILITAS, UMUR,DAN NON-DEBT TAX SHIELD TERHADAP LEVERAGE

YUPITER GULLO

STIE Trisakti
yupiter@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/PENGARUH UKURAN, TINGKAT PERTUMBUHAN, PROFITABILITAS, LIKUIDITAS, TANGIBILITAS, UMUR,DAN NON-DEBT TAX SHIELD TERHADAP LEVERAGE

ABSTRACT:

The purpose of this research is to test and analyze empirically the influence of firm size, firm growth, profitability, liquidity, tangibility, firm age, and non-debt tax shield toward leverage. This study was also to compare result of the previous research within the research. Sample of this research is trade, services, and investment sector companies that listed in Indonesia Stock Exchange for period 2009-2013. The purposive sampling is used as sampling technique, where 13 companies met the criteria and were analyzed using descriptive statistics and panel data regressions with random effect model to test the hypothesis. The result of this research shows that profitability, liquidity, and non-debt tax shield does influence the leverage, while firm size, growth rate, tangibility, and firm age do not influence the leverage. Overall, the independent variables influence leverage simultaneously.

Keyword :Leverage, Firm Size, Firm Growth, Profitability, Liquidity, Tangibility,Firm Age, Non-debt Tax shield
 
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