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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 5, November 2013, Hlm. 89-102

PENGARUH FIRM SIZE, GROWTH, NON-DEBT TAX SHIELD, PROFITABILITY, FIXED ASSET, BUSINESS RISK DAN LIQUIDITY TERHADAP LEVERAGE

MURSYIDI PRIHANTONO

STIE Trisakti
mursyidi@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/PENGARUH FIRM SIZE, GROWTH, NON-DEBT TAX SHIELD, PROFITABILITY, FIXED ASSET, BUSINESS RISK DAN LIQUIDITY TERHADAP LEVERAGE

ABSTRACT:

The purpose of this research is to test and analyze the effect of firm size, growth, non-debt tax shield, profitability, fixed asset, business risk, and liquidity to leverage. This study was also to improve consistency of result from prior studies. PT Astra International and subsidiaries that has been listing on Indonesia Stock Exchange for period 2003-2011 were examined. Five companies met the criteria and were analyzed using descriptive statistics and multiple regressions with fixed effect model for panel data were performed to test the hypotheses. The empirical evidences from this study shows that firm size and liquidity are affecting leverage. Growth, non-debt tax shield, profitability, fixed asset, and business risk are not affecting leverage. Altogether, there is an effect of all independent variables simultaneously to leverage.

Keyword :Leverage, Firm Size, Growth, Non-Debt Tax Shield, Profitability, Fixed Asset, Business Risk, Liquidity
 
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