DIAH DWI NOVIANTI; UMIYATI , Indah; EKA PUTRI, Trisandi. THE EFFECT OF LIQUIDITY, SALES GROWTH, TANGIBILITY , FINANCIAL FLEXIBILITY, AND EFFECTIVE TAX RATE ON CAPITAL STRUCTURE WITH FIRM SIZE AND ASSET GROWTH AS A CONTROL VARIABLES : (Empirical Study on Companies in the Property and Real Estate Sector Listed in ASEAN for the 2023–2024 Period). JBFI (Journal of Banking and Financial Innovation), [S. l.], v. 5, n. 2, 2026. Disponível em: https://ojs.stiesa.ac.id/index.php/jbfi/article/view/1789. Acesso em: 4 nov. 2026.