债务政策的决定因素:印尼消费品公司的研究

Delicia Zora Damara, Nurainun Bangun
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引用次数: 0

摘要

本研究旨在考察2018-2020年以来印尼证券交易所上市消费品公司的资产结构、流动性和非债务税盾对债务政策的影响。本研究采用描述性定量方法,选取49家企业采用目的抽样法进行观察。本研究的数据处理使用eviews 12应用程序进行。研究结果表明,资产结构、流动性和非债务税盾等自变量对债务政策均有显著影响。
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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.
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