Analisis Faktor-Faktor yang Mempengaruhi Leverage pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI)

Tristuti, Yenni (2019) Analisis Faktor-Faktor yang Mempengaruhi Leverage pada Perusahaan yang Terdaftar di Bursa Efek Indonesia (BEI). Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini dilakukan dengan tujuan melakukan analisa pada faktor-faktor yang mempengaruhi leverage. Faktor-faktor yang mempengaruhi dalam penelitian ini adalah non-debt tax shield, profitabilitas, risiko bisnis, aset berwujud, ukuran perusahaan, pertumbuhan, likuiditas dan kinerja harga saham. Sebanyak 409 perusahaan yang dijadikan sampel dari periode 2013-2017 dan terdaftar di Bursa Efek Indonesia. Dalam penelitian ini, program SPSS versi 22 dan Eviews versi 10 digunakan untuk mengetahui hasil uji penelitian serta menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa non-debt tax shield dan likuiditas memiliki pengaruh signifikan positif terhadap leverage. Profitabilitas memiliki pengaruh signifikan negatif terhadap leverage. Variabel lainnya yaitu risiko bisnis, aset berwujud, ukuran perusahaan, pertumbuhan dan kinerja harga saham tidak memiliki signifikan terhadap leverage. ********************************************************************** The aims of this research is to examines the impact of factors that influence leverage. Variable dependent in this research is leverage. Independent variable are non-debt tax shield, profitability, business risk, tangibility, firm size, growth, liquidity and share price performance. In this study, company listed on Indonesia Stock Exchange were used during 2013-2017, with 409 data from annual report. This study using purposive sampling method. The result showed that non-debt tax shield and liquidity have positvely significant to leverage. Profitability has negatively significant to leverage. While business risk, tangibility, firm size, growth and share price performance insignifciant on leverage.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 24
Uncontrolled Keywords: non-debt tax shield, growth, tangibility, firm size, share price performance, business risk, profitability, liquidity.
Subjects: H Social Sciences > HF Commerce > Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 21 Oct 2019 08:45
Last Modified: 05 Oct 2020 07:12
URI: http://repository.uib.ac.id/id/eprint/1839

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