PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PENDAPATAN DAN OPERATING LEVERAGE PADA STRUKTUR MODAL INDUSTRI PERBANKAN

  • Made Kharisma Arie Abimanyu Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Wayan Pradnyantha Wirasedana Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Capital structure is a phenomenon specific to the banking industry because unlike other industries. Substitution auditor is a behavior that is done by the company to switch auditors. The purpose of research is to mengetahai effect of firm size, operating leverage, earnings variability in the capital structure of the banking industry listed on the Stock Exchange in the period 2011 to 2013. The sampling method using purposive sampling, the sample size of 30 companies bank. Data analysis techniques are multiple linear regression analysis and classical assumption. The results of this study are company size, operating leverage and earnings variability effect on the capital structure of the banking industry which is listed on the Stock Exchange the period of 2011 through 2013
Published
2015-07-02
How to Cite
ARIE ABIMANYU, Made Kharisma; PRADNYANTHA WIRASEDANA, Wayan. PENGARUH UKURAN PERUSAHAAN, VARIABILITAS PENDAPATAN DAN OPERATING LEVERAGE PADA STRUKTUR MODAL INDUSTRI PERBANKAN. E-Jurnal Akuntansi, [S.l.], p. 848-862, july 2015. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/Akuntansi/article/view/12957>. Date accessed: 21 july 2019.
Section
Articles

Keywords

Company size, variability Revenue, Operating Leverage, Capital Structure