Analisis Pengaruh Profitabilitas, Aktiva Berwujud, Pertumbuhan Aset, Ukuran Perusahaan, Pajak Provisi dan Likuiditas Terhadap Rasio Hutang Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia

Harto, Budi (2012) Analisis Pengaruh Profitabilitas, Aktiva Berwujud, Pertumbuhan Aset, Ukuran Perusahaan, Pajak Provisi dan Likuiditas Terhadap Rasio Hutang Perusahaan Manufaktur yang Terdaftar dalam Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

This research aims on analyzing components of Capital Structure effecting Debt Ratio which is measured by Leverage or debt ratio. The components of capital structure in this research are profitability, asset tangible, firm size, growth asset, tax provision and liabilities to debt ratio. The research object is companies listed in Indonesian Stock Exchange or Bursa Efek Indonesia (BEI) in the period of 2006 until period of 2010. Using the purposive sampling method, samples that meet the requirements are 65 firms or 325 observations data. This research uses multiple regression method to analyze the effect of independent variables on dependent variable. The data are then analyzed using statistical package for social sciences (SPSS). The result indicates that profitability, firm size, tax provision, liquidity have a negatively significant effect on firms’ leverage, while asset tangible have a positively significant effect on firms’ leverage. Keywords: Leverage, profitability, firm size, asset tangible, asset growth, tax provision, and liquidity

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