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

Abstract

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.