Record Detail

The research is performed in order to test the influence of variable, fixed asse ratio (FAR), firm size (SIZE), return on asset (ROA), returned earning (LE) dan likuiditas (CR) on debt to equity ratio (DER), comparation company in the BEI LQ45 (non financial companies) during period 2006-2009. Methodology research as the sample used purposive sampling with criteria as (1), the companiy listed to for BEI LQ45 during research period (2006-2009), (2) the companies always showed financial report during research period (2006-2009), (3) having complete date which suitable for the research. The date based on publicity ICMD since 2006-2009. Sample was acquired 14 of 70 company.Analysis technic with multilinear regression of polled data and hypoteses test used t-statistic and f-statistic at leved of significant 5%. Result of analysis showed that the predictive ability of the five independent variables (FAR, SIZE, ROA, RE, CR) is 55.3% and it shown by adjusted R2value, the rest 44.7% influenced by other variables outside the model. Based on the test statistic F indicates that the variables FAR, SIZE, ROA, RE, CR simultantly affect DER on companies listed in Indonesian Stock Exchange for the period 2006-2009 because has a significance value less than 5% af alpha value. Meanwhile based on statistical t test showed that the ROA and RE is negative and significant impact of DER beacuse it has a significance value less than 5% of alpha value. Similarly, firm size variables are each positive and no significant impact on DER, because it has a significance value of more than 5% of alpha value.