FAKTOR FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Anson Ivanditantra, Viriany Viriany
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Abstract

The purpose of this research is to analyze the impact of profitability, asset structure, liquidity, managerial ownership and firm size on debt policy. This research is conducted bu using 162 samples of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019, using purposive sampling method and processed using EViews 11 student version. The result of partially test ( t test) shows that profitability and firm size has significant effect on debt policy, while asset structure, liquidity and managerial ownership have no significant effect on debt policy.
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影响印尼制造业DEBT政策的因素
本研究的目的是分析盈利能力、资产结构、流动性、管理层所有权和公司规模对债务政策的影响。本研究采用2017-2019年在印尼证券交易所上市的162家制造业公司样本,采用目的抽样方法,使用EViews 11学生版进行处理。部分检验(t检验)的结果表明,盈利能力和企业规模对债务政策有显著影响,而资产结构、流动性和管理层持股对债务政策没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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PENGARUH COVID-19 TERHADAP RETURN SAHAM PADA PERUSAHAAN CONSUMER GOODS PENGARUH PROFITABILITAS, FIRM SIZE, FIRM AGE DAN LEVERAGE TERHADAP MANAJEMEN LABA FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MANAGERIAL OWNERSHIP SEBAGAI VARIABEL MODERASI PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL ANALISIS PERENCANAAN PPh 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PPh BADAN PT ABC
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