ANALISIS PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, STRUKTUR AKTIVA, PERTUMBUHAN PERUSAHAAN DAN PAJAK TERHADAP LEVERAGE PERUSAHAAN ASURANSI

Abstract: This study investigated the factors that affect the leverage of insurance companies  the go public in Indonesia Stock Exchange. This  study  using  dataset  the  10  insurance  companies  go  public  in Indonesia Stock Exchange period from 2008 to 2012. Sampling was done  by  purposive  sampling  method.  Leverage  of  the  dependent variable  in  this  study  using  leverage  ratio  the  debt  equity  ratio.  This study  uses  multiple  linear  regression  analysis  using  SPSS.  The independent  variables  in  this  study  profitability,  firm  size,  asset tangibility,  growth  and  tax.  The  results  of  this  study  indicate  that simultaneous  independent  variables  affect  the  leverage.  Partially affect  the  firm  growth  the  leverage.  For  profitability,  firm  size,  asset tangibility, and tax does not affect the leverage. 
Keywords:  leverage,  profitability,  asset  tangibility,  firm  size,  firm growth, tax
Penulis: MUSLYHA, NI NYOMAN ALIT TRIANI
Kode Jurnal: jpmanajemendd141054

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