| This research is performed to test the influence of the variables, tangible asset, firm size and operating leverage toward capital structure. Research methodolody used here is purposive sampling with criteria as (1) Manufacturing company which is listing at Indonesia Stock Exchange (IDX) during 2007 - 2010 (2) the manufacturing company has published the financial statement during four years (2007 – 2010). Data analysis with multi linier regression of ordinary least square and hyphoteses test used t-stastistic and f-statistic at level of significance 5% Empirical evidence shows that tangible asset and firm size have influenced toward capital structure of manufacturing company listed in IDX during period 2007 – 2010 at level of significance less than 5% (0,1 % and 0,0%), but operating leverage do not influence toward capital structure at level of significance more than 5% i.e: 36,8%. While, the three independents (variable tangible asset, firm size and operating leverage) have influenced toward capital structure less than 5% which is 0,0%. Predictability of the three variables toward capital structure is 11,7% as indicated by R square 12,7% while the rest 87,3% is affected by others factors that are not included into the study model. |