ANALISIS PENGARUH STRUKTUR ASET, UKURAN PERUSAHAAN, LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG

(Studi Empiris Pada Perusahaan Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia Periode 2014-2017)

  • Desy Maria Elizabeth Universitas Budi Luhur
  • Desy Anggraeni Universitas Budi Luhur
Keywords: Asset Structure, Firm Size, Liquidity, Profitability, and Debt policy

Abstract

The company debt policy is a policy taken by management in order to obtain sources of funds from third parties to finance activities company operations. The purpose of this study was to analyze the effect of asset structure, firm size, liquidity and profitability on debt policy in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in the 2014-2017 period. The population used in this study was 46 companies, with a total sample of 24 companies and the method used was purposive sampling. The analysis technique used in this study is multiple linear regression analysis, using Product and Service Statistics (SPSS) version 20.0. The results of the study indicate that the asset structure variable has a significant positive effect on debt policy. While the variable liquidity has a significant negative effect on debt policy. Firm size variables and profitability variables have no significant effect on debt policy.

 

Published
2019-02-01
Issue
Vol 2 No 01 (2018): Akuntansi Responsibilitas Audit dan Pajak (AKURAT)
Section
Table of Contents