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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 1, November 2014, Hlm. 155-174

FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

AGUSTINNE

STIE Trisakti
agustinne@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI LEVERAGE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

ABSTRACT:

The objective of this research is to test and analyze the effect of tax shield, non debt tax shield, agency cost, asset growth, profitability, dividends, business risk, liquidity, asset structure, business size, age of business, and growth opportunities to leverage. The population of this research is all manufacturing companies which listed in Indonesia Stock Exchange (Bursa Efek Indonesia) from 2010 until 2012. The data selected using purposive sampling method and there are 34 manufacturing companies which suit the criteria used over three year period from 2010 until 2012. This research used multiple regressions as the statistic analysis method. The empirical results of this research show that asset growth, profitability, and liquidity have influence to leverage. Tax shield, non debt tax shield, agency cost, dividends, business risk, asset structure, business size, age of business, and growth opportunities did not have influence to leverage.

Keyword :Leverage, Tax Shield, Non Debt Tax Shield, Agency Cost, Asset Growth, Profitability, Dividends, Business Risk, Liquidity, Asset Structure, Business Size, Age of Business, Growth Opportunities
 
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