Open AccessFAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PERUSAHAAN PUBLIK
Author(s) -
Farah Margaretha,
Yolla Argoeby
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v4i1.4461
Subject(s) - stock exchange , leverage (statistics) , profitability index , variables , business , regression analysis , asset (computer security) , business administration , monetary economics , econometrics , economics , finance , statistics , mathematics , computer security , computer science
The purpose of this research is to analyze the effect of leverage. This research was used are 100 non financial firms which listed in Indonesian Stock Exchange during 2000-2007. Independent variables from this research are firm size, asset tangibility, profitability, and firm age. Dependent variable is leverage. The analysis methods was used are multiple regression analysis. The result from this research shows that profitability has related to leverage and firm size, asset tangibility, and firm age is not related to leverage.