{"title":"债务政策的决定因素:印尼消费品公司的研究","authors":"Delicia Zora Damara, Nurainun Bangun","doi":"10.24912/je.v26i11.791","DOIUrl":null,"url":null,"abstract":"This study aims to examined the effect of asset stucture, liquidity and non-debt tax shields to debt policy on consumer goods companies listed on Indonesia stock exchange since 2018-2020. This study method used was descriptive quantitative and 49 selected companies observated by using the purposive sampling method. Data processing in this study was carried out using the eviews 12 application. The results of this study showed that all independent variables asset stucture, liquidity and non-debt tax shields have a significant affect on debt policy.","PeriodicalId":31623,"journal":{"name":"Islamiconomic Jurnal Ekonomi Islam","volume":"61 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Faktor-Faktor Penentu Kebijakan Hutang: Studi pada Perusahaan Barang Konsumsi di Indonesia\",\"authors\":\"Delicia Zora Damara, Nurainun Bangun\",\"doi\":\"10.24912/je.v26i11.791\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to examined the effect of asset stucture, liquidity and non-debt tax shields to debt policy on consumer goods companies listed on Indonesia stock exchange since 2018-2020. This study method used was descriptive quantitative and 49 selected companies observated by using the purposive sampling method. Data processing in this study was carried out using the eviews 12 application. The results of this study showed that all independent variables asset stucture, liquidity and non-debt tax shields have a significant affect on debt policy.\",\"PeriodicalId\":31623,\"journal\":{\"name\":\"Islamiconomic Jurnal Ekonomi Islam\",\"volume\":\"61 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-09-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Islamiconomic Jurnal Ekonomi Islam\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24912/je.v26i11.791\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Islamiconomic Jurnal Ekonomi Islam","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/je.v26i11.791","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Faktor-Faktor Penentu Kebijakan Hutang: Studi pada Perusahaan Barang Konsumsi di Indonesia
This study aims to examined the effect of asset stucture, liquidity and non-debt tax shields to debt policy on consumer goods companies listed on Indonesia stock exchange since 2018-2020. This study method used was descriptive quantitative and 49 selected companies observated by using the purposive sampling method. Data processing in this study was carried out using the eviews 12 application. The results of this study showed that all independent variables asset stucture, liquidity and non-debt tax shields have a significant affect on debt policy.