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

Main Article Content

Elyzabet Indrawati Marpaung

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.

Downloads

Download data is not yet available.

Article Details

How to Cite
Marpaung, E. I. (2011). Pengaruh Pertumbuhan Penjualan, Leverage Operasi, dan Profitabilitas terhadap Struktur Keuangan. Jurnal Akuntansi, 2(1), p. 1–14. https://doi.org/10.28932/jam.v2i1.368
Section
Papers
Author Biography

Elyzabet Indrawati Marpaung

Dosen Fakultas Ekonomi Jurusan Akuntansi-Univ. Kristen Maranatha (Jl. Prof. Drg. Suria Sumantri No. 65, Bandung)