Authors : Ponti Primastuti Aulia; Alwan Abdulrahman; Sudarsih; Pascawati Savitri

Volume/Issue : Volume 11 - 2026, Issue 3 - March

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Google Scholar : https://tinyurl.com/2y4f9t4r

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DOI : https://doi.org/10.38124/ijisrt/26mar242

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Abstract : The purpose of this study is to examine the determinants of leverage in companies listed on the Indonesia Stock Exchange (IDX). The type of research is explanatory research. The study population is large trading sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The dependent variable is debt/leverage and the independent variables are profitability, asset structure, company size, company growth and business risk. The data analysis method uses multiple linear regression. The results show that profitability has a positive effect on leverage. Asset structure does not affect leverage. Company size has a negative effect on leverage. Company growth has a significant effect on leverage. Business risk does not affect leverage.

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