Further study of Cylindridia Casey with descriptions of new species (Coleoptera: Curculionidae: Baridinae).

Für das neotropische Vorkommen von Cylindridia Casey werden weitere unterstützende Fakten vorgelegt. Der südamerikanische Torcus sanguineus Hustache wird Cylindridia zugeordnet (comb. n.). Eine sehr ähnliche und in der originalen Typenserie von T. sanguineus enthaltene Art wird als Cylindridia latisquama sp. n. aus Argentinien und Brasilien beschrieben. Cylindridia andersoni sp. n. wird aus Guatemala und Mexico beschrieben; die Art entwickelt sich im Stengel von Rhynchospora sp. cf. macrochaeta (Cyperaceae). Der Familiengruppenname Torcina Bondar wird mit Zygobaridina Pierce synonymisiert (syn. n.), da er auf einer Fehlbestimmung basiert und seine orginale Definition sich inhaltlich nicht von der von Limnobaridina Casey unterscheidet.Stichwörter Weevils, sedges, Rhynchospora, taxonomy, Neotropics.Nomenklatorische Handlungenandersoni Prena, 2012 (Cylindridia), spec. nov.latisquama Prena, 2012 (Cylindridia), spec. nov.sanguinea (Hustache, 1939) (Cylindridia), comb. nov. hitherto Torcus sanguineus Hustache, 1939Further support is provided for the occurrence of Cylindridia Casey in the Neotropical realm. The South American Torcus sanguineus Hustache is transferred to Cylindridia (comb. n.). Cylindridia latisquama sp. n., a very similar species and originally included in the type series of T. sanguineus, is described from Argentina and Brazil. Cylindridia andersoni sp. n. is described from Guatemala and Mexico; the species develops inside the culm of Rhychospora sp. cf. macrochaeta (Cyperaceae). The family-group name Torcina Bondar, never satisfactorily distinguished from Limnobaridina Casey and being based on a misidentified type genus, is placed in synonymy with Zygobaridina Pierce (new synonymy).Keywords Weevils, sedges, Rhynchospora, taxonomy, Neotropics.Nomenclatural Actsandersoni Prena, 2012 (Cylindridia), spec. nov.latisquama Prena, 2012 (Cylindridia), spec. nov.sanguinea (Hustache, 1939) (Cylindridia), comb. nov. hitherto Torcus sanguineus Hustache, 193

A preliminary study of Cylindridia Casey, with descriptions of new species from Middle America (Coleoptera: Curculionidae: Baridinae).

Das bekannte Verbreitungsareal von Cylindridia Casey wird von Nord- auf Mittel- und Südamerika ausgedehnt. Cylindridia nitidissima (Casey), C. perexilis Casey und C. simulator Casey sind neue Synonyme von C. prolixa (LeConte). Drei neue Arten werden aus hohen Lagen in Mittelamerika beschrieben: C. propinqua sp. n. aus Südmexiko, und C. fuscipes sp. n. und C. rubripes sp. n. aus Costa Rica. Eine fünfte, bislang nicht identifizierte Art wird aus Santa Catarina, Brasilien gemeldet.StichwörterWeevils, new species, Cylindridia, Cyperaceae, Neotropics.Nomenklatorische Handlungenfuscipes Prena, 2006 (Cylindridia), spec. n.perexilis Casey, 1920 (Cylindridia), syn. n. of Cylindridia prolixa (LeConte, 1876)propinqua Prena, 2006 (Cylindridia), spec. n.rubripes Prena, 2006 (Cylindridia), spec. n.simulator Casey, 1920 (Cylindridia), syn. n. of Cylindridia prolixa (LeConte, 1876)nitidissima Casey, 1892 (Limnobaris), syn. n. of Cylindridia prolixa (LeConte, 1876)The known range of Cylindridia Casey is extended from North into Middle and South America. Cylindridia nitidissima (Casey), C. perexilis Casey and C. simulator Casey are new synonyms of C. prolixa (LeConte). Three new species are described from high elevations in Middle America: C. propinqua sp. n. from southern Mexico, and C. fuscipes sp. n. and C. rubripes sp. n. from Costa Rica. A fifth, still unidentified species is recorded from Santa Catarina, Brazil.KeywordsWeevils, new species, Cylindridia, Cyperaceae, Neotropics.Nomenclatural Actsfuscipes Prena, 2006 (Cylindridia), spec. n.perexilis Casey, 1920 (Cylindridia), syn. n. of Cylindridia prolixa (LeConte, 1876)propinqua Prena, 2006 (Cylindridia), spec. n.rubripes Prena, 2006 (Cylindridia), spec. n.simulator Casey, 1920 (Cylindridia), syn. n. of Cylindridia prolixa (LeConte, 1876)nitidissima Casey, 1892 (Limnobaris), syn. n. of Cylindridia prolixa (LeConte, 1876

The Pardisomus species from Costa Rica, with descriptions of four new species and one larva (Coleoptera: Curculionidae: Baridinae).

Die neotropische Rüsselkäfergattung Pardisomus Pascoe wird neu definiert auf der Grundlage morphologischer Merkmale von Agalmatus Kuschel und der Vergemeinschaftung von sechs Arten mit Pentagonia Bentham (Rubiaceae). Procholus Desbrochers, Anambates Casey, Piazambates Voss und Agalmatus sind neue Synonyme von Pardisomus. Neu kombiniert werden mit Pardisomus 1) aus Agalmatus: P. brasiliensis (Kuschel), P. geniculatus (Hustache), P. nigritarsis (Kuschel), P. panamensis (Kuschel); 2) aus Embates: P. cleroides (Champion); 3) aus Lydamis: P. squamipes (Kirsch); 4) aus Peridinetus: P. rufescens (Hustache); 5) aus Piazambates: P. piazuroides (Voss); und 6) aus Procholus: P. biplagiatus (Desbrochers). Aus Costa Rica werden vier neue Pardisomus-Arten beschrieben: P. albescens, P. amotus, P. byrrus und P. suffuscus. Die Larve von mutmaßlichen P. biplagiatus wird erstmalig beschrieben.Stichwörterweevils, taxonomy, new species, Pentagonia, Neotropics.Nomenklatorische HandlungenAgalmatus Kuschel, 1958 (Curculionidae), syn. n. of Pardisomus Pascoe,1889Anambates Casey, 1922 (Curculionidae), syn. n. of Pardisomus Pascoe,1889Procholus Desbrochers, 1907 (Curculionidae), syn. n. of Pardisomus Pascoe,1889Piazambates Voss, 1954 (Cureculionidae), syn. n. of Pardisomus Pascoe,1889albescens Prena, 2003 (Pardisomus), spec. n.amotus Prena, 2003 (Pardisomus), spec. n.biplagiatus (Desbrochers, 1906) (Pardisomus), Lectotype; comb. n. hitherto Pseudolochus biplagiatusbrasiliensis (Kuschel, 1958) (Pardisomus), comb. n. hitherto Agalmatus brasiliensisbyrrus Prena, 2003 (Pardisomus), spec. n.cleroides (Champion, 1907) (Pardisomus), Lectotype; comb. n. hitherto Ambates cleroidesgeniculatus (Hustache, 1950) (Pardisomus), comb. n. hitherto Peridinetus geniculatusnigritarsis (Kuschel, 1958) (Pardisomus), comb. n. hitherto Agalmatus nigritarsispanamensis (Kuschel, 1958) (Pardisomus), comb. n. hitherto Agalmatus panamensispiazuroides (Voss, 1954) (Pardisomus), comb. n. hitherto Piazambates piazuroidesrufescens (Hustache, 1950) (Pardisomus), comb. n. hitherto Peridinetus rufescenssquamipes (Kirsch, 1857) (Pardisomus), comb. n. hitherto Scambus squamipessuffuscus Prena, 2003 (Pardisomus), spec. n.The neotropical weevil genus Pardisomus Pascoe is redefined based on morphological character states of Agalmatus Kuschel and association of six species with Pentagonia Bentham (Rubiaceae). Procholus Desbrochers, Anambates Casey, Piazambates Voss and Agalmatus are new synonyms of Pardisomus. New combinations with Pardisomus are 1) from Agalmatus: P. brasiliensis (Kuschel), P. geniculatus (Hustache), P. nigritarsis (Kuschel), P. panamensis (Kuschel); 2) from Embates: P. cleroides (Champion); 3) from Lydamis: P. squamipes (Kirsch); 4) from Peridinetus: P. rufescens (Hustache); 5) from Piazambates: P. piazuroides (Voss); and 6) from Procholus: P. biplagiatus (Desbrochers). Four new species of Pardisomus are described from Costa Rica: P. albescens, P. amotus, P. byrrus and P. suffuscus. The larva of putative P. biplagiatus is described for the first time.Keywordsweevils, taxonomy, new species, Pentagonia, Neotropics.Nomenclatural ActsAgalmatus Kuschel, 1958 (Curculionidae), syn. n. of Pardisomus Pascoe,1889Anambates Casey, 1922 (Curculionidae), syn. n. of Pardisomus Pascoe,1889Procholus Desbrochers, 1907 (Curculionidae), syn. n. of Pardisomus Pascoe,1889Piazambates Voss, 1954 (Cureculionidae), syn. n. of Pardisomus Pascoe,1889albescens Prena, 2003 (Pardisomus), spec. n.amotus Prena, 2003 (Pardisomus), spec. n.biplagiatus (Desbrochers, 1906) (Pardisomus), Lectotype; comb. n. hitherto Pseudolochus biplagiatusbrasiliensis (Kuschel, 1958) (Pardisomus), comb. n. hitherto Agalmatus brasiliensisbyrrus Prena, 2003 (Pardisomus), spec. n.cleroides (Champion, 1907) (Pardisomus), Lectotype; comb. n. hitherto Ambates cleroidesgeniculatus (Hustache, 1950) (Pardisomus), comb. n. hitherto Peridinetus geniculatusnigritarsis (Kuschel, 1958) (Pardisomus), comb. n. hitherto Agalmatus nigritarsispanamensis (Kuschel, 1958) (Pardisomus), comb. n. hitherto Agalmatus panamensispiazuroides (Voss, 1954) (Pardisomus), comb. n. hitherto Piazambates piazuroidesrufescens (Hustache, 1950) (Pardisomus), comb. n. hitherto Peridinetus rufescenssquamipes (Kirsch, 1857) (Pardisomus), comb. n. hitherto Scambus squamipessuffuscus Prena, 2003 (Pardisomus), spec. n

The Middle American species of Ambates Schönherr (Coleoptera: Curculionidae: Baridinae).

Es werden taxonomische und nomenklatorische Aspekte von acht Gattungsnamen betrachtet, die in Zusammenhang zu Ambates sensu Schönherr stehen. Peridinetus schoenherri Chevrolat wird als Typusart von Drepanambates Jekel festgelegt. Mit Hilfe von Genitalstrukturen und Merkmalen am Rüssel werden zwei Artgruppen auf Gattungsebene unterschieden, welche die Namen Embates Chevrolat und Ambates Schönherr (gen. res.) erhalten. Synonyme von Ambates sind Neaedus Pascoe und Pycnambates Casey (syn. n.). Ambatodes Voss ist ein neues Synonym von Embates. Die mittelamerikanischen Ambates-Arten werden revidiert. 19 bislang aus Südamerika beschriebene Arten werden aufgezählt, ohne dass die dortige Fauna revidiert wird. Dreizehn Ambates-Arten werden in der mittelamerikanischen Fauna erkannt. Sieben neue Arten werden beschrieben: A. septimus, A. inornatus, A. neglectus, A. speciosus, A. talamancae, A. fasciger und A. signifer. Pantoteles albocinctus Champion wird als eine Unterart von A. albiventris Champion (stat. n.) aufgefasst. In der südamerikanischen Fauna wird Peridinetus variegatus Hustache (= P. hustachei Wibmer & O’Brien) zu Ambates als A. variegatus (Hustache) (comb. n.) gestellt, und Curculio apricans Herbst wird von Ambates zu Peridinetus als P. apricans (Herbst) (comb. n.) gestellt. Neue Synonymien sind A. pusio (Boheman) (= A. rufitarsis Kirsch, = A. callangaensis Voss) und A. schoenherri (Chevrolat) (= A. brasiliensis Janczyk).Stichwörterweevils, taxonomy, revision, pepper, Neotropics.Nomenklatorische Handlungenfasciger Prena, 2003 (Ambates), spec. n.immaculatus Champion, 1907 (Ambates), Lectotypeinornatus Prena, 2003 (Ambates), spec. n.neglectus Prena, 2003 (Ambates), spec. n.septimus Prena, 2003 (Ambates), spec. n.signifer Prena, 2003 (Ambates), spec. n.speciosus Prena, 2003 (Ambates), spec. n.talamancae Prena, 2003 (Ambates), spec. n.variegatus (Hustache, 1950) (Ambates), comb. n. hitherto Peridinetus variegatusAmbatodes Voss, 1954 (Curculionidae), syn. n. of Embates Chevrolat, 1833Pycnambates Casey, 1922 (Curculionidae), syn. n. of Ambates Schöenherr, 1836albocinctus Champion, 1907 (Pantoteles), stat. n. now a sspec. of Ambates albiventris Champion, 1907Taxonomic and nomenclatural aspects of eight genus group names related to Schönherr’s concept of Ambates are reviewed. Peridinetus schoenherri Chevrolat is designated as the type species of Drepanambates Jekel. Structural details of the male genitalia and character states on the rostrum are employed to distinguish two groups of species with generic rank, which take the names Embates Chevrolat and Ambates Schönherr (gen. res.). Neaedus Pascoe and Pycnambates Casey (syn. n.) are synonyms of Ambates. Ambatodes Voss is a new junior synonym of Embates. The Middle American species of Ambates are revised. 19 previously described species from South America are listed without revision. Thirteen species of Ambates are recognized in the Middle American fauna. Seven new species are described: A. septimus, A. inornatus, A. neglectus, A. speciosus, A. talamancae, A. fasciger and A. signifer. Pantoteles albocinctus Champion is regarded a subspecies of A. albiventris Champion (stat. n.). In the South American fauna, Peridinetus variegatus Hustache (= P. hustachei Wibmer & O’Brien) is placed in Ambates as A. variegatus (Hustache) comb. n., and Curculio apricans Herbst is transferred from Ambates to Peridinetus as P. apricans (Herbst) comb. n. New synonymies are A. pusio (Boheman) (= A. rufitarsis Kirsch, = A. callangaensis Voss) and A. schoenherri (Chevrolat) (= A. brasiliensis Janczyk).Keywordsweevils, taxonomy, revision, pepper, Neotropics.Nomenclatural Actsfasciger Prena, 2003 (Ambates), spec. n.immaculatus Champion, 1907 (Ambates), Lectotypeinornatus Prena, 2003 (Ambates), spec. n.neglectus Prena, 2003 (Ambates), spec. n.septimus Prena, 2003 (Ambates), spec. n.signifer Prena, 2003 (Ambates), spec. n.speciosus Prena, 2003 (Ambates), spec. n.talamancae Prena, 2003 (Ambates), spec. n.variegatus (Hustache, 1950) (Ambates), comb. n. hitherto Peridinetus variegatusAmbatodes Voss, 1954 (Curculionidae), syn. n. of Embates Chevrolat, 1833Pycnambates Casey, 1922 (Curculionidae), syn. n. of Ambates Schöenherr, 1836albocinctus Champion, 1907 (Pantoteles), stat. n. now a sspec. of Ambates albiventris Champion, 190

Floromadane, a new genus of baridine weevils associated with Rubiaceae in Costa Rica and Panama (Coleoptera: Curculionidae: Baridinae).

Floromadane gen. n. wird beschrieben und enthält drei neue Arten aus Costa Rica und Panama: F. atrorubens sp. n. (Typusart), F. pictulus sp. n. und F. tumens sp. n. Als engster Verwandter wird Pardisomus Pascoe in den Optatini angesehen. Käfer und Larve sind an Psychotria und möglicherweise andere Rubiaceae gebunden.StichwörterWeevils, new genus, new species, Rubiaceae, Central America.Nomenklatorische HandlungenFloromadane Prena, 2009 (Curculionidae), gen. n.atrorubens Prena, 2009 (Floromadane), spec. n.pictulus Prena, 2009 (Floromadane), spec. n.tumens Prena, 2009 (Floromadane), spec. n.Floromadane gen. n. is described and includes three new species from Costa Rica and Panama; F. atrorubens sp. n. (type species), F. pictulus sp. n., and F. tumens sp. n. It is considered most closely related to Pardisomus Pascoe in the tribe Optatini. Adults and larvae are associated with Psychotria and possibly other Rubiaceae.KeywordsWeevils, new genus, new species, Rubiaceae, Central America.Nomenclatural ActsFloromadane Prena, 2009 (Curculionidae), gen. n.atrorubens Prena, 2009 (Floromadane), spec. n.pictulus Prena, 2009 (Floromadane), spec. n.tumens Prena, 2009 (Floromadane), spec. n

THE INFLUENCE OF AUDIT TENURE, INDEPENDENT COMMISSIONER, AUDIT COMMITTEE, AND AUDIT QUALITY ON INTEGRITY OF FINANCIAL STATEMENTS. (Empirical Study on Property and Real Estate Sub Sectors Listed on the Indonesia Stock Exchange)

ABSTRACTTHE INFLUENCE OF TENURE AUDIT, INDEPENDENT COMMISSIONER, AUDIT COMMITTEE, AND AUDIT QUALITY OF THE INTEGRITY OF FINANCIAL STATEMENT. The purpose of this study is to find out the variables that can affect the integrity of the report by examining audit tenure, independent commissioners, audit committees, and audit quality. This research was conducted on the property and real estate sub-sectors listed on the Indonesia Stock Exchange for the period 2015-2018. This study uses secondary data, namely annual financial reports issued by the company. By using the purposive sampling method then using the pooled method obtained 156 samples. The analysis technique used is multiple linear regression, classical assumption test and significance test. Partially 1) Audit tenure has no significant effect on the integrity of financial statements. 2) Audit committee has no significant effect on the integrity of financial statements, 3) audit committees have no significant effect on the integrity of financial statements, 4) audit quality has a significant effect on the integrity of financial statements, while simultaneously audit tenure, independent commissioners, audit committees and influential audit quality significant to the integrity of financial statements.Keywords: Tenure Audit, Independent Commissioner, Audit Committee, and Audit Quality, Financial Report Integrit

Curculio tragiae F. - a baridine weevil collected by the Cook-Expedition in Brazil 1768 (Coleoptera: Curculionidae: Baridinae).

Die Vergangenheit und Herkunft des Typenmaterials von Curculio tragiae F. werden auf der Grundlage von Informationen in der Beschreibung und historischen Indizien rekonstruiert. Die Art wird als Nanobaris tragiae (F.) comb. n. in die Baridinae versetzt, wo sie Priorität über N. setosella (Hustache) syn. n. erhält. Die ursprüngliche Definition von Nanobaris Champion wird abgewandelt, um den Einschluss von Arten mit langer, spindelförmiger Fühlerkeule zu ermöglichen.Stichwörter weevils, historical explorations, James Cook, Joseph Banks, Brazil.Nomenklatorische Handlungensetosella Hustache, 1951 (Giveniopsis), syn. n. of Nanobaris tragiae (Fabricius, 1775)tragiae (Fabricius, 1775) (Nanobaris), comb. n. hitherto Curculio tragiaeThe history and origin of the type material of Curculio tragiae F. are reconstructed based on information in the description and historical evidence. The species is placed in the Baridinae as Nanobaris tragiae (F.) comb. n., where it takes priority over N. setosella (Hustache) syn. n. The original definition of Nanobaris Champion is modified to allow for the addition of species with elongate, spindle-shaped antennal club.Keywords weevils, historical explorations, James Cook, Joseph Banks, Brazil.Nomenclatural Actssetosella Hustache, 1951 (Giveniopsis), syn. n. of Nanobaris tragiae (Fabricius, 1775)tragiae (Fabricius, 1775) (Nanobaris), comb. n. hitherto Curculio tragia

SMS Gateway dalam Mendorong Kinerja Lpd (Sample Case Lpd Se-kecamatan Selemadeg Barat)

Era Globalisasi telah membawa dampak Perubahan bagi kehidupan sehari hari. Salah satu Perubahan yang dirasakan adalah penggunaan teknologi internet dalam industry keuangan. Penelitian ini bertujuan untuk mengetahui peranan keberadaan SMS Gateway sebagai bagian teknologi sector keuangan dalam mendorong kinerja Lembaga Perkreditan Desa (LPD). Sebab diketahui saat ini penggunaan teknologi financial telah memasuki ranah wilayah Lembaga Perkreditan Desa. Tulisan ini menelaah penerapan teknologi melalui penerapan SMS Gateway khususnya kepada Lembaga Perkreditan Desa, sebagai salah satu pending krak ekonomi kerakyatan yang dicerminkan pada peningkatan kinerja keuangan LPD. Lembaga Perkreditan Desa (LPD) dalam kesehariannya memiliki kegiatan penyediaan jasa keuangan kepada pengusaha kecil dan mikro serta masyarakat berpenghasilan rendah yang tidak terlayani oleh Lembaga Keuangan formal dan yang telah berorientasi pasar untuk tujuan bisnis. Dengan bantuan informasi melalui SMS gateway diharapkan dapat memberikan informasi lebih cepat tentang keberadaan jasa pelayanan LPD selain juga memberikan informasi akurat tentang jumlah kewajiban pinjaman dan tanggal jatuh tempo pinjaman yang mereka miliki. Lokasi penelitian yang digunakan merupakan Lembaga Perkreditan Desa yang terletak di Kecamatan Selemadeg Barat. Dalam penelitian ini menggunakan metode kuantitatif. Penggunaan teknologi membantu transaksi dan system pembayaran menjadi lebih efisien dan ekonomis namun tetap efektif. Dengan adanya sistem SMS Gateway dalam layanan jasa keuangan di LPD memberikan nilai posotif terhadap kinerja keuangan Lembaga Perkreditan Desa tersebu

Thanius biennis, a new gall-inducing weevil with a two-year life-cycle from Costa Rica (Coleoptera: Curculionidae: Baridinae).

Thanius biennis Prena & Nishida sp. n. wird beschrieben und illustriert. Die Larve verursachte Gallen an Stämmen von Psychotria marginata (Rubiaceae). Der vollständige Entwicklungszyklus dauerte zwei Jahr pro Generation, wobei zwei alternierende Generationen auf derselben Pflanze gemeinsam vorkamen. Jede Galle beherbergte ein einzelnes immatures oder adultes Tier. Letzteres Stadium verharrte nahezu fünf Monate in Ruhezustand, und schlüpfte zu Beginn der Regenzeit.ResumenThanius biennis Prena & Nishida sp. n. es descrito e ilustrado. Las larvas se encontraron induciendo agallas en ramas de Psychotria marginata (Rubiaceae). Se duraron dos años para completar su ciclo de vida y dos generaciones coexisten en la misma planta. Cada agalla contiene un sólo individuo de estadio inmaduro o adulto. El adulto se quedó inactivo en la agalla por cerca de cinco meses y emergió en el principio de la época lluviosa.Stichwörterweevils, Thanius, Rubiaceae, Psychotria, galls, Calliephialtes, Neotropics.Nomenklatorische Handlungenbiennis Prena & Nishida, 2005 (Thanius), spec. n.Thanius biennis Prena & Nishida sp. n. is described and illustrated. The larva induced galls on stems of Psychotria marginata (Rubiaceae). The complete life-cycle took two years per generation, and two alternate generations coexisted on the same plant. Each gall harbored a single immature or adult specimen. The latter stage remained dormant in the gall for nearly five months, and emerged with the beginning of the rainy season.ResumenThanius biennis Prena & Nishida sp. n. es descrito e ilustrado. Las larvas se encontraron induciendo agallas en ramas de Psychotria marginata (Rubiaceae). Se duraron dos años para completar su ciclo de vida y dos generaciones coexisten en la misma planta. Cada agalla contiene un sólo individuo de estadio inmaduro o adulto. El adulto se quedó inactivo en la agalla por cerca de cinco meses y emergió en el principio de la época lluviosa.Keywordsweevils, Thanius, Rubiaceae, Psychotria, galls, Calliephialtes, Neotropics.Nomenclatural Actsbiennis Prena & Nishida, 2005 (Thanius), spec. n

Pengaruh Ukuran Perusahaan, Asset Tangibility, Non-Debt Tax Shield dan Stabilitas Pendapatan terhadap Struktur Modal

Kajian ini bertujuan mengetahui dan menganalisis faktor-faktor yang memengaruhi struktur modal perusahaan property dan real estate dengan jumlah sampel 22 perusahaan dicatatkan BEI tahun 2019-2023. Penelitian ini bersifat kuantitatif. Metode yang digunakan yaitu purposive sampling melalui teknik Analisis Regresi Data Panel dengan model random effect. Data yang dimanfaatkan berupa sekunder yang diperoleh dari website resmi. Hasil temuan menyatakan bahwa ukuran perusahaan memiliki pengaruh signifikan terhadap struktur modal. Namun, faktor-faktor lain seperti asset tangibility, non-debt tax shield, dan stabilitas pendapatan tidak menunjukkan pengaruh yang signifikan terhadap struktur modal perusahaan. Temuan ini menunjukkan bahwa ukuran perusahaan merupakan salah satu faktor penting dalam pengambilan keputusan modal, sementara variabel lain tidak memainkan peran besar dalam konteks struktur modal perusahaan di Indonesia