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

Abstract: 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. 
Keywords:  sales  growth,  degree  of  operating  leverage,  profitability,  financial structure
Penulis: Elyzabet Indrawati Marpaung
Kode Jurnal: jpakuntansidd1000090

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