Pengaruh Pertumbuhan Penjualan, Leverage Operasi, dan Profitabilitas terhadap Struktur Keuangan

Marpaung, Elyzabet Indrawati
Artikel jurnal Jurnal Akuntansi Maranatha • 2010

Abstrak

The objective of this research is to know the influence of sales growth , degree of operating leverage, and  profitability on the financial structure both simultaneously and partially. Purposive sampling is used as sanpling technique. The sample is taken from LQ45 index constituent company for the year of 2006 until 2008. The data are analyzed using Multiple Regression Analysis. The result on  this research shows that  sales growth, degree of operating leverage, and  profitability have significant influence  on the financial structure. Sales growh and profitability have significant influence  on the financial structure but degree of operating leverage have no significant influence  on the financial structure partially.  

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Jurnal

Jurnal Akuntansi Maranatha

Jurnal Akuntansi Maranatha is an open access, peer-reviewed journal that publishes original accou... tampilkan semua