Kinzana, A., and K. I. Halim. “Profitability, Asset Tangibility, and Liquidity on Capital Structure: The Moderating Role of Sales Growth ”. Owner : Riset Dan Jurnal Akuntansi, vol. 10, no. 4, Oct. 2026, pp. 3657-68, doi:10.33395/owner.v10i4.3530.