Dampak Peningkatan Asset, Profitabilitas Dan Likuiditas Terhadap Leverage Perusahaan

Indra Widjaja
Journal article Universitas Tarumanagara Journal of Accounting • 2014 Indonesia

Abstract

Every public company is required to submit financial statements audited by public 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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Journal

Universitas Tarumanagara Journal of Accounting

Jurnal Akuntansi Untar (Universitas Tarumanagara Journal of Accounting) is an open access, peer-r... see more