Diah Dwi Novianti, I. Umiyati, and T. Eka Putri, “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)”, bf, vol. 5, no. 2, Oct. 2026.