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JURNAL BISNIS DAN AKUNTANSI
Vol. 14, No. 2a, Is. 3, November 2012, Hlm. 19-30

PENGARUH ASSETS TANGIBILITY, PROFITABILITY, NON-DEBT TAX SHIELD, SIZE, DAN GROWTH TERHADAP LEVERAGE PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG

EDISON dan MAHMUDIN MUSLIM

STIE Trisakti
edison@stietrisakti.ac.id mahmudin@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL14/PENGARUH ASSETS TANGIBILITY, PROFITABILITY, NON-DEBT TAX SHIELD, SIZE, DAN GROWTH TERHADAP LEVERAGE PADA PERUSAHAAN INDUSTRI BARANG KONSUMSI YANG

ABSTRACT:

The purpose of this research is to test and analyze empirically the influence of assets tangibility, return on asset, non-debt tax shield, size, and growth toward leverage. This study also compare the result of previous research within this research. The method of the research is purposive sampling which devine as a sample of taking method which take an object by certain criteria. The amount of sample which require to the criteria are 15 consumer goods companies in Indonesian Stock Exchange. We use panel data and multiple regression to analyze the relationship between the dependent variable and the independent variables. The hypothesis evaluation done by use of random effect model, F test and t test. The result of this research found that assets tangibility and profitability have no found significant affect leverage, while non-debt tax shield, size, growth in fixed assets, and growth in total assets have found significant affect leverage. All 5 variables are found statistically significant at a significant level of 5%.

Keyword :Leverage, assets tangibility, profitability, non-debt tax shield, size, and growth.
 
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