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Indra Widjaja
BINUS BUSINESS SCHOOL, BINUS UNIVERSITY, JWC Campus, Jl. Hang Lekir I No. 6, Kebayoran Baru, South Jakarta 12120
Economics, Econometrics & Finance

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DAMPAK PENINGKATAN ASSET, PROFITABILITAS DAN LIKUIDITAS TERHADAP LEVERAGE PERUSAHAAN Widjaja, Indra
Jurnal Akuntansi Vol 18, No 3 (2014): September 2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.673 KB) | DOI: 10.24912/ja.v18i3.276

Abstract

Every public company is required to submit financial statements audited bypublic accountant every year. This study examines the effect of the increase in assets, increase in profitability and increase in liquidity on leverage of public companies in the trade, services and investment sector, which are listed on the stock exchanges of Indonesia. This study used multivariate equation model. The study found that the increase in assets providing a positive influence but not significant. The increase in profitability provides positive influence and significant, while the increase in liquidity provides negative effect significantly.
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