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All Journal Jurnal Paradigma Akuntansi
Adrian Darmasaputra
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Economics, Econometrics & Finance Social Sciences

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FAKTOR-FAKTOR YANG BERDAMPAK TERHADAP KEBIJAKAN UTANG PADA PERUSAHAAN FOOD & BEVERAGE Adrian Darmasaputra; Yuniarwati
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38924

Abstract

This study investigates the influence of free cash flow, profitability, and firm size on debt policy among Food & Beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Using purposive sampling, 42 firms were selected as the research sample and analyzed through multiple linear regression with IBM SPSS 27. The results reveal that profitability has a significant negative effect, while firm size exerts a significant positive effect on debt policy. In contrast, free cash flow shows a positive yet statistically insignificant effect. These findings suggest that highly profitable firms should prioritize internal financing to reduce external capital costs. Meanwhile, larger firms may leverage their asset base expansion as strong collateral to secure third-party loans in support of operational growth.
Co-Authors Yuniarwati