Mazumder, Manjurul Alam2019-07-142019-07-142015Volume 5; Number 1; 2015; Page: 40-5022185666http://dspace.iiuc.ac.bd:8080/xmlui/handle/88203/1488Due to capital intensive country cement industry requires huge amount of funds to organize a business and for further expansion of its capacity. The Capital structure of this industry shows unique features. The Debt ratio is taken to examine the impact of high or low the overall capital structure. Impact on the debt ratio is measured by five independent variables i.e. tangibility, profitability, size, growth, and tax. Spearman’s correlation coefficient, multiple regression model, and tstatistics are used as statistical tools. The result suggests that profitability and growth have a significant impact on dependent variable (debt ratio) but they are negatively correlated, size, and tax has no significant impact on debt ratio.enLeverageCapital StructureTangibilityProfitabilitySizeGrowthArticle