Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING)
Kania Adinda Putri
Universitas Singaperbangsa Karawang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH STRUKTUR ASET DAN PROFITABILITAS TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN SEKTOR TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BURSA EFEK TAHUN 2020-2024 Kania Adinda Putri; Solihin Sidik; Afifa Nurhanifah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/5ycafc50

Abstract

This study aims to analyze the influence of asset structure and profitability on debt policy in transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a quantitative approach with an associative research design. The research sample was determined using a purposive sampling technique and obtained 16 companies with a total of 80 observations. The research data used secondary data obtained from the companies' annual financial reports. The data analysis technique used multiple linear regression analysis with the help of IBM SPSS Statistics version 31. Prior to hypothesis testing, the data were tested using classical assumption tests, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that asset structure has a negative and significant effect on debt policy, profitability has no effect on debt policy, and asset structure and profitability simultaneously influence debt policy
Co-Authors Afifa Nurhanifah Solihin Sidik