Jurnal Paradigma Akuntansi
Vol. 4 No. 4 (2022): Oktober 2022

PENGARUH PROFITABILITAS, ASSET TANGIBILITY, FIRM SIZE, DAN GROWTH OPPORTUNITY TERHADAP FINANCIAL LEVERAGE

Melisa Melisa (Unknown)
Herlin Tundjung (Unknown)
Djeni Indrajati (Unknown)



Article Info

Publish Date
18 Oct 2022

Abstract

This research aims at how the effect of profitability, asset tangibility, firm size, and growth opportunity towards financial leverage on manufactur industry listed on the Indonesia Stock Exchange during 2017-2019. Sample was selected using purposive sampling method and the valid data was 35 companies. Data processing techniques using multiple regression analysis what helped by Eviews program (Econometric Views) for Windows released 11 and Microsoft Excel 2016. The results of this study indicate that profitability has a significant and negative influence on financial leverage while tangibility, firm size, and growth have insignificant and positive influence on financial leverage. The implication of this study is the need to increase the role of management to manage the financial leverage that will bring a good signal for investors.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...