PENGARUH PERTUMBUHAN PENJUALAN, OPERATING LEVERAGE, DAN TAX RATE TERHADAP KEBIJAKAN HUTANG DENGAN PENDEKATAN PECKING ORDER THEORY (PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007-2010)

Sayuthi & Raithari
Jurusan Akuntansi Fakultas Ekonomi Universitas Syiah Kuala
e mail : sayuthi@yahoo.com

Abstrack
This research studies the effect of growth sales, operating leverage, and tax rate on the
company’s debt by using Pecking Order Theory approach. The research was conducted at a
manufacturing company listed on the Indonesia Stock Exchange in 2007-2010. This type of
stude is a descriptive verificative. The research method used in this purposive sampling
method. Number of sample is 40 companies observation. The hypothesis is tested by using
multiple regression analysis. This result show that growth sales, operating leverage, and tax
rate didn’t have significant influence on the company’s debt by using Pecking Order Theory
approach at a manufacturing company on the ISE in 2007-2010. Growth sales, operating
leverage, and tax rate didn’t have significant influence with the company’s debt by using
Pecking Order Theory approach.

Keyword : Company’s Debt, growth

link download : pdf / doc

---

Share : Facebook Twitter Google+ Digg

Jika Anda menyukai Artikel di blog ini, Silahkan klik disini untuk berlangganan gratis via email, Anda akan mendapat kiriman artikel setiap ada artikel yang terbit di Our Akuntansi