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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 5, November 2013, Hlm. 135-154

PENGARUH PROFITABILITY, SIZE, TANGIBILITY, GROWTH, TAX, RISK, NON-DEBT TAX SHIELD, INTRINSIC VALUE OF SHARES TERHADAP LEVERAG

SYAFRIL YURISNO

STIE Trisakti
syafril@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/PENGARUH PROFITABILITY, SIZE, TANGIBILITY, GROWTH, TAX, RISK, NON-DEBT TAX SHIELD, INTRINSIC VALUE OF SHARES TERHADAP LEVERAG

ABSTRACT:

The purpose of this research is to test and analyze the effect of profitability, size, tangibility, growth, tax, risk non-debt tax shield and intrinsic value of shares to leverage. The sample are Telecommunication and Transportation firms listed in Indonesia Stock Exchange over the ten years period of 2003-2012. By using purposive sampling as sampling technique, there are 4 firms met the criteria. The samples were analyzed using descriptive statistics and panel data regressions with fixed effect model to test the hypotheses. The result of this research show that profitability and non-debt tax shield influence leverage, while size, tangibility, growth, tax, risk and intrinsic value of sharesdo not influence leverage. Overall, the independent variables influence leverage simultaneously.

Keyword :leverage, profitability, size, tangibility, growth, tax, risk, non- debt tax shield, intrinsicvalue of shares.
 
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