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Journal articles on the topic 'Financial leverage effect'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

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1

Li, Jin, and Zhi-Gang Shao. "Leverage effects of financial markets in financial crisis." International Journal of Modern Physics C 31, no. 05 (2020): 2050072. http://dx.doi.org/10.1142/s0129183120500722.

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We have investigated the leverage effects of three major financial markets within a time frame from 2000 to 2012 throughout the 2008 financial crisis. First, dividing the considered time into four consecutive periods, we find the leverage effects of markets exhibiting similar pattern at various periods. Second, splitting the yield data into the positive-return and negative-return series, we find these two series always show anti-leverage effect. The anti-leverage effect of negative-return series usually dominates over the positive one, reflecting people at most times are more sensitive to bad

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2

Sukhova, L. F., and S. V. Semenova. "ECONOMIC EFFECT OF FINANCIAL LEVERAGE." Herald of the Belgorod University of Cooperation, Economics and Law 2, no. 63 (2017): 78–92. http://dx.doi.org/10.21295/2223-5639-2017-2-78-92.

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Nufus, Shanti Rahayu Hayathun, Titiek Herwanti, and Budi Santoso. "Pengaruh Ukuran Pemda, Leverage dan Kinerja Keuangan terhadap IFR pada Pemda dengan Dimoderasi Opini Audit." E-Jurnal Akuntansi 29, no. 3 (2019): 1012. http://dx.doi.org/10.24843/eja.2019.v29.i03.p08.

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This study aims to provide empirically the effect of size, leverage, and financial performance on Internet Financtal Reporting (IFR) and the influence of audit opinion in relations between size, leverage and financial performance on IFR in local governments in Indonesia. Population in this research is all District and City in Indonesia. Samples were taken by purposive sampling, 203 local governments was obtained. The results show that size and financial performance has a positive and significant effect on IFR, leverage has a positive but not significant effect on IFR. Audit opinion has a posit

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4

Nguyen Le Hoa Tuyet, Le Tan Nghiem, and Le Khuong Ninh. "The Moderating Effect of Competition on The Leverage-Performance Relation: Evidence from Vietnam." Asian Academy of Management Journal 29, no. 2 (2024): 65–90. http://dx.doi.org/10.21315/aamj2024.29.2.3.

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This paper examines the moderating effect of competition on the relationship between financial leverage and firm performance in Vietnam. Using a dataset created out of 352 firms listed on Vietnam’s stock exchanges in 2015–2019, this paper estimates both the leverage-performance relation and the dependence of this nexus on market competition. The two-step system generalised method of moments is used to tackle the endogeneity, unobserved heterogeneity, and autocorrelation problems in our model estimation. The findings reveal a negative leverage-performance nexus, and increased competition hurts

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Syaifullah, As'ad. "Analisis pengaruh financial leverage dan operating leverage terhadap stock return." INOVASI 14, no. 2 (2018): 53. http://dx.doi.org/10.29264/jinv.v14i2.1928.

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This study aimed to examine the effect of financial leverage and operating leverage on stock return. The population of this study were 135 industrial manufacturing company listed on the Indonesia Stock Exchange (IDX) with a sample of 11 companies during the years 2011-2015. This study used purposive sampling method. The data analysis technique used in this study is multiple regression analysis. The results of this study concluded that concludes that the financial leverage and operating leverage no significant effect on stock return. While partially operating leverage effect on stock return, bu

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6

Christian, Jogi, Yayat Supriyatna, and Umar Faruk. "Pengaruh Leverage Keuangan Terhadap Profitabilitas Pada Perusahaan Sub-Sektor Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia." JURNAL PENDIDIKAN AKUNTANSI & KEUANGAN 6, no. 2 (2018): 99. http://dx.doi.org/10.17509/jpak.v6i2.15919.

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Abstract.This study aims to describe the financial leverage and profitability of the company and how the influence of financial leveraege on profitability in the telecommunications sub-sector companies listed on the Indonesia Stock Exchange. With survey research through descriptive and verification methods, the research sample was 4 telecommunications companies in the period 2007-2016. The sampling technique uses Purposive Sampling, while the analysis technique uses simple linear regression using the help of EViews software 9. Based on the descriptive analysis of financial leverage from year t

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Chegini, Akram, and Vahab Bashiri. "The effect of financial flexibility on firm's financial leverage." EuroMed J. of Management 2, no. 2 (2017): 141. http://dx.doi.org/10.1504/emjm.2017.085875.

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Bashiri, Vahab, and Akram Chegini. "The effect of financial flexibility on firm's financial leverage." EuroMed J. of Management 2, no. 2 (2017): 141. http://dx.doi.org/10.1504/emjm.2017.10006857.

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Ahmed Mareai Senan, Nabil, Anwar Ahmad, Suhaib Anagreh, Mosab I. Tabash, and Eissa A. Al-Homaidi. "An empirical analysis of financial leverage and financial performance: Empirical evidence from Indian listed firms." Investment Management and Financial Innovations 18, no. 2 (2021): 322–34. http://dx.doi.org/10.21511/imfi.18(2).2021.26.

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The purpose of this paper is to examine the determinants of financial performance, firm liquidity and financial leverage of Indian listed firms. This study uses both static models (pooled, fixed, and random effects) and Generalized Moment Methods (GMM). Financial leverage (FINLE) is defined by the ratio of total liabilities to total assets, whereas the current ratio and the quick ratio are used as firm liquidity factors. Further, a set of financial performance determinants such as return on assets, profit after tax, return on capital employed, return on equity, and Tobin-Q are used as independ

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Maharani, Aisyah, and Christina Dwi Astuti. "Pengaruh Pengungkapan ESG, Financial Leverage, Operating Leverage Terhadap Risiko Sistematis." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 3 (2024): 5900–5907. http://dx.doi.org/10.31539/costing.v7i3.9133.

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This study aims to analyze the effect of corporate sustainability, financial leverage, operating leverage on systematic risk. This research uses quantitative methods. The data used is ESG scores and financial reports available on the Indonesian Stock Exchange. The samples used in this study are company that listed on ESGL Index in period quartal 1st in 2021 until quartal 1st in 2023. Data were collected using purposive sampling. The total number of sample in this study is 46 companies with 9 period quartals, resulted 197 data. The result of the study using liniear regression analysis indicate

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Sibarani, Novia, and Eri Bukhari. "Pengaruh Financial Leverage Dan Operating Leverage Terhadap Rentabilitas PT Kalbe Farma, Tbk." Jurnal Kajian Ilmiah 20, no. 1 (2020): 29–42. http://dx.doi.org/10.31599/jki.v20i1.68.

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This study aims to determine the effect of Financial Leverage and Operating Leverage partially and simultaneously on the Profitability of PT. Kalbe Farma, Tbk. The data used is the Financial Report for the period 2002 to 2018. The data analysis technique used is the Multiple Linear Regression Analysis. Based on the results of the analysis show that partially Financial Leverage does not significantly influence Rentability, while the Operating Leverage partially has a significant effect on Rentability. Simultaneously Financial Leverage and Operating Leverage have a significant effect on Rentabil

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Kamran, Muhammad Rizwan, Fazal Rasool, Aisha Saleem, and Muhammad Jawad Malik. "Impact of Intellectual Capital on Financial Performance: The Mediating Role of Financial Leverage." Sustainable Business and Society in Emerging Economies 5, no. 3 (2023): 401–10. http://dx.doi.org/10.26710/sbsee.v5i3.2823.

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Purpose: The purpose of the study is to examine the effect of intellectual capital (IC) on the financial performance through the mediating role of financial leverage. The data set of PSX 100 index is used from 2015 to 2022 of Pakistani firms. Design/Methodology/Approach: This study employs panel data and uses annual reports to collect the relevant data. Regression analysis and Stata is used for analysis. Findings: The outcomes of the study express that there is a significant and positive linkage between intellectual capital and the financial performance. Intellectual capital effects the

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13

Edi Triwibowo, Dian Sulistyorini Wulandari, and Cecilia Margaretha Sinaga. "FROM DISTRESS TO DISCLOSURE: UNDERSTANDING THE MODERATING ROLE OF LEVERAGE IN ACCOUNTING CONSERVATISM UNDER INFORMATION ASYMMETRY." International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) 3, no. 3 (2025): 988–1000. https://doi.org/10.61990/ijamesc.v3i3.525.

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This study aims to examine the effect of financial distress and information asymmetry on accounting conservatism, with leverage as a moderating variable. The study uses panel data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2018–2022. The research method adopts a quantitative explanatory approach, employing purposive sampling and panel data regression analysis using multiple linear regression and moderated regression analysis (MRA). The findings show that both financial distress and information asymmetry have a significant positive effect on acco

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14

Nurwanti, Siti Ratih, Lia Uzliawaty, and Tri Lestari. "Independent Commissioners, Company Size, and Financial Distress on Accounting Conservatism with Leverage as a Mediating Variable (Empirical Study on Financial Companies in the Insurance and Financing Sub-Sector Listed on the IDX 2019-2021)." Jurnal Akuntansi 15, no. 2 (2023): 294–306. http://dx.doi.org/10.28932/jam.v15i2.6370.

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This research is a descriptive quantitative research which is based on the condition of applying the principles of accounting conservatism in financial reports in Indonesia which still reaps pros and cons. As well as the results of previous studies regarding the influence of independent commissioners, company size and financial distress on accounting conservatism with leverage as a mediating variable, they are still inconsistent. In this study, samples were used in the form of secondary data from 25 financial companies in the insurance sub-sector and financing institutions listed on the IDX 20

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15

Faisal, Syed Mohammad, Ahmad Khalid Khan, and Omar Abdullah Al-Aboud. "Study of Managerial Decision Making Linked to Operating and Financial Leverage." Accounting and Finance Research 7, no. 1 (2017): 139. http://dx.doi.org/10.5430/afr.v7n1p139.

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In this paper, we as researchers try to quantify the effect of Operating Income or Earning Before Income and Taxes (EBIT) on individual listed firm on stock market and we study simultaneously the effects of Earning Per Share (EPS) on shareholder wealth.Furthermore, we tried to build up hypothetically an optimal capital structure firm that uses an appropriate combination of Equity as well as Debt.Rate of Interest and Tax are based on assumptions keeping in mind the present economic conditions of USA (assumed).We have studied in detail about Operating and Financial Leverages and thus further exp

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16

Soraya, Rima, Ashari Sofyaun, and Matyani Matyani. "Financial Distress In Monitoring Company Financial Performance With Mediation Profitability." Riwayat: Educational Journal of History and Humanities 8, no. 1 (2025): 269–80. https://doi.org/10.24815/jr.v8i1.43707.

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Profitability mediates the company's financial performance in influencing financial distress to be the research objective. The data used are in the form of financial reports of companies in the Property and Real Estate sub-sector. on the Indonesia Stock Exchange for the 2020-2023 period . The research findings show that liquidity has a positive effect on financial distress, and partially profitability is not affected by liquidity and leverage. Financial distress is partially not affected by leverage and profitability. In the review of the indirect effects of liquidity and leverage, profitabili

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17

Sari, Fitri Indah, R. A. Damayanti, and Andi Kusumawati. "The Effect of Cash Conversion Cycle and Chief Executive Officer Power on Financial Distress and Leverage an Intervening Variable." International Journal of Research and Review 8, no. 7 (2021): 337–43. http://dx.doi.org/10.52403/ijrr.20210747.

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This study aims to determine and analyze (1) the effect of the cash conversion cycle on financial distress, (2) the effect of chief executive officer power on financial distress, (3) the effect of the cash conversion cycle on leverage, (4) the effect of chief executive officer power on leverage (5) Effect of cash conversion cycle on leverage (6) Effect of cash conversion cycle on financial distress through leverage (7) Effect of chief executive officer power on financial distress through leverage. This research is a type of quantitative research. In this study using agency theory and stakehold

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18

Priyata, Chaudhury. "Effect of Financial Leverage on Financial Performance of Indian Public Sector Banks." Management Journal for Advanced Research 5, no. 1 (2025): 25–30. https://doi.org/10.5281/zenodo.14942437.

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The study aims to analyse the effect of financial leverage on financial performance of Indian Public Sector Banks using random effects regression model. The model is based on panel data consisting of 12 Indian Public sector banks studied over a period of 14 years from financial year 2010-11 to 2023-24. Financial performance is measured using Return on Equity (ROE) and financial leverage is measured using Debt-to-Equity ratio (DE) and Debt-to Total Assets ratio (DTA). It is observed that Return on Equity (ROE) bears a positive significant relationship with Debt-to-Equity ratio (DE) and Debt-to

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19

Fibriyanti, Yenni Vera. "THE INFLUENCE OF CORPORATE GOVERNANCE, LEVERAGE, COMPANY SIZE ON FINANCIAL PERFORMANCE." JHSS (Journal of Humanities and Social Studies) 6, no. 3 (2022): 345–48. http://dx.doi.org/10.33751/jhss.v6i3.6490.

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This study aims to determine the effect of corporate governance as proxied by independent commissioners, directors and audit committees as well as other variables, namely leverage and firm size on financial performance. The data used in this study is secondary data. While the sample in this study is the automotive and component sub-sector manufacturing companies during the 2017-2020 period. The method used is purposive sampling and there are 12 companies included in this research criteria. The results of this study indicate that the independent commissioner variable partially has no effect on

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20

I, Marcel Alvaro, and Maswar Abdi. "Financial Investment dan Financial Leverage terhadap Financial Perfomance Perusahaan Consumer Goods." Jurnal Manajerial Dan Kewirausahaan 2, no. 4 (2020): 935. http://dx.doi.org/10.24912/jmk.v2i4.9874.

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Financial Perfomance used to show company’s capabilities for creating profit to fulfill company’s goals.Financial Perfomance can be measured by Return on Equity. This ratio can be used for measuring company’s capability in creating profit by comparing revenue to equity that companies produced This research have purpose aim to determine the influence of Profit Margin, Effectiveness asset, and Financial Leverage on Financial Perfomance. Number of samples are 36 samples by purposive sampling method.Data were collected from website: IDX.co.id and Data were processed by E-Views 11.0. This result of

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21

Chen, Zhiyao, Jarrad Harford, and Avraham Kamara. "Operating Leverage, Profitability, and Capital Structure." Journal of Financial and Quantitative Analysis 54, no. 1 (2018): 369–92. http://dx.doi.org/10.1017/s0022109018000595.

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Operating leverage increases profitability and reduces optimal financial leverage. Thus, operating leverage generates a negative relation between profitability and financial leverage that is thought to be inconsistent with the trade-off theory but is commonly observed in the data. We demonstrate the effect of operating leverage on firms’ profitability and financial leverage, as well as on the empirical relation between profitability and financial leverage, by using China’s entry into the World Trade Organization in 2001 and its effect on the capital–labor ratio of U.S. firms.

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22

Rahman, Abdul, Deliana Deliana, Riswanto Riswanto, and Raya Puspita Sari Hasibuan. "Prediction of Financial Distress With Financial Ratio Analysis." Kajian Akuntansi 23, no. 2 (2022): 162–74. http://dx.doi.org/10.29313/ka.v23i2.9317.

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This study aims to prove the effect of liquidity, profitability and leverage on financial distress. The study was conducted in mining companies listed on the Indonesia Stock Exchange. The population of this study was the financial statements of mining companies listed on the Indonesia Stock Exchange in 2014-2019. The sample was determined using purposive sampling using certain criteria. The test was carried out using multiple regression analysis with SPSS software assistance. The results of this study indicate that the liquidity variable has no effect on financial distress, while profitability

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Refany Novia Siboro. "Pengaruh Green Intellectual Capital, Dan Leverage Terhadap Kinerja Keuangan Dengan Transparansi Sebagai Variabel Pemoderasi (Studi Kasus: Sektor Pertambangan Di Negara ASEAN (Indonesia, Malaysia, Dan Thailand) Periode 2015-2019)." GEMILANG: Jurnal Manajemen dan Akuntansi 3, no. 3 (2023): 242–55. http://dx.doi.org/10.56910/gemilang.v3i3.870.

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The research objectives include (1) This study aims to analyze the influence of the Green Intellectual Capital Mechanism on Financial Performance (2) This study aims to analyze the effect of Leverage on Financial Performance (3) This study aims to analyze the influence of Green Intellectual Capital on Financial Performance moderated by Transparency (4) This study aims to analyze the influence of Leverage on Financial Performance moderated by Transparency. The research was conducted on 31 manufacturing companies listed on the Stock Exchange (Indonesia, Malaysia and Thailand) for the 2015-2019 p

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Sari, Rafika. "PENGARUH KEPEMILIKAN ASING DAN LEVERAGE TERHADAP KINERJA KEUANGAN." BALANCE : JURNAL AKUNTANSI DAN BISNIS 5, no. 1 (2020): 64. http://dx.doi.org/10.32502/jab.v5i1.2459.

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The purpose of this study is to determine and analyze the effect of Foreign Ownership and Leverage Effects on Financial Performance in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) Period 2014 - 2018 The results of this study simultaneously Fcount value of 5.808 with a probability of 0.04 smaller than 0.05 so it can be concluded that all independent variables (Foreign ownership and leverage) together have a significant effect on financial performance. Changes that occur in financial performance can be explained by the variable Foreign ownership and leverage of 73%, the r

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Abubakar, Ahmadu. "Financial Leverage and Financial Performance of Oil and Gas Companies in Nigeria: A Re-examination." Turkish Journal of Computer and Mathematics Education (TURCOMAT) 12, no. 3 (2021): 4170–80. http://dx.doi.org/10.17762/turcomat.v12i3.1708.

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This study assessed the effect of financial leverage on the financial performance, using data from the annual reports of 7 quoted oil and gas firms in Nigeria, as well as from the Nigerian Stock Exchange (NSE) daily official lists over the period 2005- 2018. Descriptive statistics were used in data presentation, while random effects panel estimator was applied in determining the effect of financial leverage variables as short-term debt ratio (STDR), long-term debt ratio (LTDR) and total-debt equity ratio (TDER) on the financial performance, measured by the return on equity (ROE). The regressio

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Puspitasari, Ni Made Dwi, G. Oka Warmana, and Ni Putu Yeni Astiti. "Pengaruh Degree of Financial Leverage dan Degree of Operating Leverage Terhadap Profitabilitas." WIDYA MANAJEMEN 2, no. 1 (2020): 28–35. http://dx.doi.org/10.32795/widyamanajemen.v2i1.547.

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Leverage is the use of assets and sources of funds that incur fixed costs, which aim to increase the potential returns of shareholders. This study aims to determine the effect of degree of financial leverage and degree of operating leverage on profitability. The sample of this study was 19 transportation companies listed on the Indonesia Stock Exchange in 2015-2017. The data is analyzed by multiple linear regression. The test results show that: 1) Financial Leverage has a negative and significant effect on profitability; 2) Operating Leverage has a positive and significant effect on profitabil

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Abubakar, A. "FINANCIAL LEVERAGE AND FINANCIAL PERFORMANCE OF OIL AND GAS COMPANIES IN NIGERIA." Open Journal of Management Science (ISSN: 2734-2107) 1, no. 1 (2020): 28–44. http://dx.doi.org/10.52417/ojms.v1i1.78.

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This study was carried out to determine the effect of financial leverage on the financial performance, using secondary data obtained from the annual reports of 7 quoted Oil and Gas firms in Nigeria, and the Nigerian stock exchange (NSE) daily official lists over the period 2005- 2016. Descriptive statistics such as mean, median, minimum, maximum, standard deviation, coefficient of variation, skewness and kurtosis were used in data presentation, while random effects panel estimator is applied in determining the effect of financial leverage variables as short-term debt ratio (STDR), long-term de

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Supardi, Supardi, Sriyono Sriyono, and Sigit Hermawan. "Analysis of Financial Structure on Profitability and Non-Financial Performance in Industrial Companies." Jurnal Manajemen Indonesia 23, no. 2 (2023): 241. http://dx.doi.org/10.25124/jmi.v23i2.5029.

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Non-financial performance can be used to determine the success of the company and show the growth of a company. This study aims to examine and analyze the effect of Financial Structure (Working Capital, Asset Structure, and Operating Leverage) on Profitability and Non-Financial Performance in Industrial Companies. The sampling method used is the census method, which is a comprehensive sampling of 15 companies with a 3-year research period from 2019 to 2021. Method A the analysis is with method Partificial Least Square (PLS) using the Smart program PLS 2.0. The results of the analysis show that

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Setiorini, Kusumaningdiah Retno, Fitri Fidayanti, Nawang Kalbuana, and Pandu Adi Cakranegara. "Pengaruh Leverage sebagai Pemoderasi Hubungan GCG, CSR dan Agresivitas Pajak terhadap Financial Disstress pada Perusahaan Perbankan Syariah di Indonesia." Journal of Business and Economics Research (JBE) 3, no. 2 (2022): 194–202. http://dx.doi.org/10.47065/jbe.v3i2.1750.

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This study aims to see the effect of GCG, CSR and Tax Aggressiveness on Financial Distress with Leverage as Moderation in Islamic Banking Companies in Indonesia listed on the IDX from 2015-2019. The sampling technique used in this research is purposive sampling technique and for data analysis using multiple linear analysis techniques. This study reveals that GCG has no significant effect on Financial Distress, CSR has a positive and significant effect on Financial Distress, Tax Aggressiveness has no significant effect on Financial Distress, Leverage has no significant effect on the effect of G

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Ma’in, Masturah, J. S. Keshminder, S. C. Chuah, and Khairol Syafiqah Ahmad Afindi. "The Effects of Financial Leverage on Firm Performance in Shariah-Listed Consumer Products & Services Firms." Asia-Pacific Management Accounting Journal 17, no. 1 (2022): 223–48. http://dx.doi.org/10.24191/apmaj.v17i1-09.

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This study examined the effects of financial leverage on firm performance that focussed on Shariah-listed Consumer Products & Services firms in Malaysia from 2014 to 2018. The data for firm performance was Tobin's Q and return on asset, while debt-asset ratio, debt-equity ratio, and tangibility were indicators of financial leverage. This study applied a balanced panel regression model, including the pooled regression model, fixed-effect model, and random effect model. The results indicated that Tobin's Q is the best model to identify the impact of financial leverage on Shariah firm perform

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Feng, Chengxiao, Zhubo Li, and Zhen Peng. "The Impact of Banking Competition on Firm Credit Risk and Leverage." SAGE Open 11, no. 4 (2021): 215824402110615. http://dx.doi.org/10.1177/21582440211061529.

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A firm’s default risk is closely related to its macrofinancial stability. As financial reform deepens, banking competition may ease firms’ credit constraints, encouraging them to increase their leverage and default risks. This study uses contingent claims analysis to examine firms’ asset–liability ratio and default distance. We find that companies have low leverage and low overall default risks. Moreover, a pro-cyclical effect exists between leverage and economic growth. As banking competition becomes more intense, the default risk decreases, but firms’ leverage ratio rises significantly. The

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Ku, Yu-Yen, and Tze-Yu Yen. "Heterogeneous Effect of Financial Leverage on Corporate Performance: A Quantile Regression Analysis of Taiwanese Companies." Review of Pacific Basin Financial Markets and Policies 19, no. 03 (2016): 1650015. http://dx.doi.org/10.1142/s0219091516500156.

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The effect of financial leverage on corporate performance has been debated. We reexamine the effect by using a sample of 6,630 observations from nonfinancial Taiwanese publicly traded companies during the 2008–2012 period, employing the quantile regression approach and comparing its results with the ones provided by conventional models (least squares and fixed effects). Our empirical results show that the effect of financial leverage on the corporate performance is not homogeneous among various quantile levels: the financial leverage destroys (enhances) companies with low (high) return on equi

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Olufemi, Gina Oghogho. "Effect of Free Cash Flow and Inventory Turnover on Performance of Listed Manufacturing Firms in Nigeria: The Moderating Role of Leverage." FUDMA Journal of Accounting and Finance Research [FUJAFR] 3, no. 2 (2025): 168–86. https://doi.org/10.33003/fujafr-2025.v3i2.185.168-186.

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The impact of free cash flow efficiency, inventory turnover, and financial leverage on firm performance remains fragmented and inconclusive in the existing literature, with limited context-specific insights tailored to the Nigerian manufacturing sector. This study examined the effect of free cash flow efficiency, inventory turnover, and financial leverage on the performance of listed manufacturing firms in Nigeria using panel data of 49 companies covering the period 2012 to 2023. Firm performance was proxied by Tobin’s Q, while regression analysis was conducted using the robust random-effects

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Zeitun, Rami, and Ali Salman Saleh. "Dynamic performance, financial leverage and financial crisis: evidence from GCC countries." EuroMed Journal of Business 10, no. 2 (2015): 147–62. http://dx.doi.org/10.1108/emjb-08-2014-0022.

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Purpose – The purpose of this paper is to investigate the effects of financial leverage on firm’s performance in Gulf Cooperation Council (GCC) countries. Additionally, this paper investigates the impact of recent financial crisis on GCC firms. Design/methodology/approach – The authors argue that the firm’s performance has a dynamic relationship that cannot be measured in cross-sectional data. Hence, the authors use a panel data to examine the effect of financial leverage on firm’s performance using the dynamic Generalised Method of Moments (GMM) estimator. Findings – The results from the GMM

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Zhou, Fuzhi, Haidong Feng, and Alina Gaile. "Capital Structure and Financial Control: The Effect of Leverage on Project Management." International Journal Of Innovation And Economic Development 1, no. 7 (2015): 45–52. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.17.2004.

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Kristi, Nuke Monika, and Heri Yanto. "The Effect of Financial and Non-Financial Factors on Firm Value." Accounting Analysis Journal 9, no. 2 (2020): 131–37. http://dx.doi.org/10.15294/aaj.v9i2.37518.

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This study aims to explain the impact of financial and non-financial factors, namely firm size, profitability, leverage, liquidity, activity ratio, CSR disclosures and environmental performance on firm value. This research is quantitative study with causality research design. Company Performance Rating Program in Environmental Management (PROPER) participating companies whose shares are listed on the IDX during 2015-2019 were the population of this study. The purposive sampling technique was chosen to obtain the sample of 35 companies with 140 units of analysis. This research applied a multipl

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Nunuk Tri Utami and Febryandhie Ananda. "Profitabilitas, Financial Leverage Dan Perataan Laba." Akuntansi 2, no. 2 (2023): 110–23. http://dx.doi.org/10.55606/akuntansi.v2i2.243.

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Income smoothing is one of the efforts made by management to reduce fluctuations in profits earned so that profits match the desired target. Income smoothing is also a common form of earnings management. This is done with the motivation to show good performance to investors, by showing stable company profits. This study aims to analyze the effect of proofreadability and financial leverage on income smoothing in companies in the consumer goods industry sector that are listed on the Indonesian stock exchange in 2018-2021. The method used in this research is to use quantitative methods using seco

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Nico Christian Hartono and Thio Lie Sha. "Pengaruh Financial Leverage, Capital Structure, Liquidity, Dan Sales Growth Terhadap Financial Performance." Jurnal Paradigma Akuntansi 4, no. 3 (2022): 1005–13. http://dx.doi.org/10.24912/jpa.v4i3.19719.

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The purpose of this study is to examine the effect of financial leverage, capitalstructure, liquidity and sales growth on financial performance of manufacturing companieslisted in IDX during 2017-2019 period. This study uses 37 manufacturing companies thathave been selected through purposive sampling method with total of 111 data. The data wasprocessed using EViews 11 SV and Microsoft Excel 2016. Results of F-test showed thatindependent variables simultaneously have significant effect on the dependent variable. The ttest result showed that financial leverage has positive significant effect to

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Zalisko, Olga. "MODERN MNEs FINANCIAL LEVERAGE AND CAPITAL STRUCTURE: THE COMPARATIVE ANALYSIS OF CLUSTER MODELS." ACTUAL PROBLEMS OF INTERNATIONAL RELATIONS 1, no. 127 (2016): 149–62. http://dx.doi.org/10.17721/apmv.2016.127.1.149-162.

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The cluster analysis applying the k-means method has been carried out. The analysis allowed discovering statistical features on financial leverage and capital structure of explored MNEs considering their industrial specificity as well. Clusterization was performed by thee criteria: the level of debt ratio; the level of direct financial leverage by means of the pair linear regression factor reflecting the influence of debt ratio on ROI; the level of indirect financial leverage by means of the pair linear regression factor reflecting the influence of short-term debt ratio on current market stock

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Salim, Agus. "FINANCIAL DISTRESS AND OTHER FINANCIAL CONDITIONS ON GOING CONCERN AUDIT OPINIONS." Jurnal Bisnis dan Akuntansi 25, no. 2 (2023): 229–42. http://dx.doi.org/10.34208/jba.v25i2.2073.

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This study aims to examine the effect of Financial Distress, Leverage, Solvency, Profitability and Liquidity on Going Concern Audit Opinions. This research uses company data listed on the IDX and consistently enters the group of manufacturing companies from 2019-2021. This study uses a logistic regression analysis tool using SPSS to answer the proposed hypothesis. The results showed that Financial distress had an effect on going-concern audit opinion, Leverage had no effect on going-concern audit opinion, Solvability had no effect on going-concern audit opinion, Profitability had no effect on

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Warninda, Titi Dewi, and Ay Maryani. "DO PEER BANKS AFFECT ISLAMIC BANK FINANCIAL LEVERAGE DECISIONS?" EL DINAR: Jurnal Keuangan dan Perbankan Syariah 10, no. 2 (2022): 102–13. http://dx.doi.org/10.18860/ed.v10i2.17245.

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This research aims to analyze the influence of peer banks on Islamic banks financial leverage decisions. The empirical model was tested using fixed-effect panel data regression with robust standard error and the data of Islamic banks in Indonesia for the years 2007-2020. The results of this study show that peer banks have a significant positive effect on Islamic bank financial leverage decisions, and it is robust during the global financial crisis. The positive impact of peer banks on Islamic bank financial leverage shows that the higher the financial leverage of the peer banks will make the I

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Hadi Cahyadi, Henryanto Wijaya, Mauren,. "Factors Influencing Income Smoothing Practices With Firm Size Moderation." Jurnal Akuntansi 24, no. 2 (2020): 250. http://dx.doi.org/10.24912/ja.v24i2.695.

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The purpose of this study is to determine the effect of profitability, financial leverage, and dividend policy on income smoothing in manufacturing companies registered on the Indonesia Stock Exchange in 2016-2018 with firm size as a moderating variable. This study used 38 manufacturing companies as a sample in this study and analysis of logistic regression. The results of this study indicated that profitability has a significant negative effect on income smoothing; firm size has a significant positive effect on income smoothing. In contrast, financial leverage and dividend policy have an insi

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Arini, Setya Ayu, Yuli Chomsatu Samrotun, and Endang Masitoh. "Determinant of Financial Ratio Analysis to Financial Distress." Jambura Science of Management 3, no. 1 (2021): 26–35. http://dx.doi.org/10.37479/jsm.v3i1.6962.

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In this new era bussines world is growing rapidly so that the emergence of many new companies. However, to be the market leader, the company must be able to manage the financial aspects well, so that the company does not have financial difficulties. The research aims to analyse the effects of liquidity ratios, activity ratios, profitability ratios, leverage ratios on the financial difficulties of textile and garment companies listed on the Indonesia Stock Exchange in the period 2018-2019. The object in this study used samples of 40 samples on textile and garment companies listed on the Indones

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Ardiansyah, Veronika Crecentia Quan,. "PENGARUH FINANCIAL LEVERAGE, FIRM SIZE DAN FREE CASH FLOW TERHADAP FINANCIAL PERFORMANCE." Jurnal Paradigma Akuntansi 2, no. 2 (2020): 920. http://dx.doi.org/10.24912/jpa.v2i2.7675.

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The purpose of this research is to obtain empirical evidence about the effects of financial leverage, firm size, andfree cash flowonfinancial performancein manufacturing industries listed in Indonesian Stock Exchange during the period of 2016-2018. This research used 69samples of manufacturing companies that have been previously selected using purposive sampling method. Secondary data was used in the form of financial information from the financial statements and annual reports. This research data was processed using EViews 10. The result of this research shows that financial leverage has a si

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Oktavia, Rolista Dwi, and Nisful Laila. "ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN INTERNET FINANCIAL REPORTING PADA BANK UMUM SYARIAH DI INDONESIA." Jurnal Ekonomi Syariah Teori dan Terapan 8, no. 1 (2021): 76. http://dx.doi.org/10.20473/vol8iss20211pp76-84.

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ABSTRAKTujuan dari penelitian ini untuk mengetahui pengaruh ukuran bank, profitabilitas, leverage, likuiditas terhadap internet financial reporting pada bank umum syariah di Indonesia secara parsial dan simultan. Menggunakan pendekatan kuantitatif dengan teknik regresi data panel. Serta pupulasi yang digunakan ialah Bank Umum Syariah di Indonesia. Dengan penilaian internet financial reporting menggunakan 45 indikator. Hasil yang didapatkan menunjukkan secara parsial ukuran bank, profitabilitas, leverage, berpengaruh positif signifikan, sedangkan likuiditas berpengaruh negatif signifikan terhad

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Indawati, Indawati, and Anggun Anggraini. "PROFITABILITAS MEMODERASI FINANCIAL LEVERAGE DAN PERTUMBUHAN PERUSAHAAN TERHADAP PERATAAN LABA." EkoPreneur 1, no. 1 (2019): 31. http://dx.doi.org/10.32493/ekop.v1i1.3669.

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The purpose of this study is to determine and analyze the effect of Profitability Moderating Financial Leverage and Company Growth partially and together on Income Smoothing. The research method used in this study is a quantitative method. Data taken is secondary data from manufacturing companies listed on the IDX. Based on the results of the study, the following findings are found: The Effect of Financial Leverage based on Return On Assets (ROA) on income smoothing from research results Provides information that Financial Leverage based on Return on Assets (ROA) has a positive and significant

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Habiburrahman, Nawal, and Bambang Sudarsono. "Analisis Pengaruh Leverage dan Likuiditas Terhadap Financial Distres." Eco-Entrepreneur 9, no. 2 (2023): 79–87. https://doi.org/10.21107/ee.v9i2.29761.

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Nawal Habiburrahman. Analysis of the Effect of Leverage and Liquidity on Financial Distress in Manufacturing Companies of the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange in 2016 - 2020. Supervised by Drs. Bambang Sudarsono, MM. This study aims to determine the effect of Leverage and Liquidity variables on financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2020. The approach used in this research is quantitative research. The number of samples in this study were 18 companies. The data analysis techn

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Xi, Yanhui, Hui Peng, and Yemei Qin. "Modeling Financial Time Series Based on a Market Microstructure Model with Leverage Effect." Discrete Dynamics in Nature and Society 2016 (2016): 1–15. http://dx.doi.org/10.1155/2016/1580941.

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The basic market microstructure model specifies that the price/return innovation and the volatility innovation are independent Gaussian white noise processes. However, the financial leverage effect has been found to be statistically significant in many financial time series. In this paper, a novel market microstructure model with leverage effects is proposed. The model specification assumed a negative correlation in the errors between the price/return innovation and the volatility innovation. With the new representations, a theoretical explanation of leverage effect is provided. Simulated data

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Utami, Martiana Riawati, and Denies Priantinah. "THE EFFECT OF LEVERAGE, BOARD OF DIRECTORS, AUDIT COMMITTEE AND COMPANY SIZE ON THE LEVEL OF HEALTH FINANCIAL PERFORMANCE." Nominal: Barometer Riset Akuntansi dan Manajemen 8, no. 1 (2019): 122–35. http://dx.doi.org/10.21831/nominal.v8i1.24504.

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Abstract : The Effect Of Leverage, Board Of Directors, Audit Committee And Company Size On The Level Of Health Financial Performance. This research aims to analyze (1) the effect of Leverage on the Level of Health Financial Performance, (2) the effect of Board of Directors on the Level of Health Financial Performance, (3) the effect of Audit Committee on the Level of Health Financial Performance, (4) the effect of Company Size on the Level of Health Financial Performance, and (5) the effect of Leverage, Board of Directors, Audit Committee and Company Size simultaneously on the Level of Health

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Purnomo, Endri. "Pengaruh Financial Leverage, Operating Leverage, Struktur Modal dan Kinerja Aset Terhadap Earning Per Share." WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 21, no. 2 (2022): 158–67. http://dx.doi.org/10.22225/we.21.2.2022.158-167.

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This study aims to examine the effect of financial leverage, operating leverage, capital structure and asset performance on earnings per share (EPS) in automotive and component companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research is an associative quantitative research with secondary data sources from annual reports and financial reports of companies in the automotive and component sub-sector published by the Indonesia Stock Exchange (IDX). Determination of the sample by purposive sampling method in order to obtain 55 samples. The data analysis metho

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