Factors That Influence Company Leverage (Study On LQ 45 Index Companies On The Indonesia Stock Exchange (Idx) )

Leverage refers to the possible impact of the use of loans made by the company, both short-term loans that are due soon or long-term.This study aims to examine the factors that influence leverage in LQ45 Index Companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The dependent variable in this study is leverage . The independent variables used are profitability and firm size . This study uses a panel data regression analysis model with Eviews12 as a statistical test tool to test the hypothesis in the form of a sample of 16 LQ45 Index companies in 2019-2023 with a total of 80 observations. The determination of the number of samples used in this study is purposive sampling . The results of this study indicate that the profitability has no effect on leverage , and firm size has a positive effect on leverage.