| Many independent variables that influence the company’s decision in choosing fixed assets depreciation method. In this study leverage ratio is proxied by the debt to asset ratio and firm size is measured by company’s total assets. According to population limitation obtained 111 manufactur corporations listed in Indonesia Stock Exchange as research population, after use Slovin formula selected 86 corporations as research samples. This research using descriptive statistical analysis and binary logistic regression method and proceed with SPSS v.16 program. Based on these results, leverage ratio has no influence on selection method of depreciation of fixeda asset and firm size has an influence on the selection method of depreciation of fixed assets. |