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All Journal Biomedical Journal of Indonesia BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks JURNAL PENDIDIKAN TAMBUSAI Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Abdimas Mandiri Jurnal Revenue : Jurnal Ilmiah Akuntansi GREENOMIKA Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Manajerial Dan Kewirausahaan Universitas Muhammadiyah Yogyakarta Undergraduate Conference Proceeding Jurnal of Applied Business and Banking (JABB) Khidmah: Jurnal Pengabdian Kepada Masyarakat Journal of Law, Education and Business E-Amal: Jurnal Pengabdian Kepada Masyarakat
Novianty, Novianty
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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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PENGARUH ARUS KAS BEBAS, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG Halim, Kusuma Indawati; Novianty, Novianty
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.229

Abstract

The company's management has a responsibility in determining the funding of the company's activities while being able to fulfill its obligations. This study aims to examine the effect of free cash flow, profitability, and institutional ownership on debt policy. The variable free cash flow is measured by the amount of cash available from operating activities after paying off capital expenditures, the profitability variable is measured by the return on assets ratio, the institutional ownership variable is measured by dividing the number of shares owned by the institution by the number of outstanding shares, and the debt policy variable is measured by the debt to assets ratio. The form of this research is an associative study. The total population is 58 property and real estate sub-sector companies on the Indonesia Stock Exchange. The determination of the research sample used a purposive sampling method and obtained a sample of 34 sample companies. The data analysis technique uses panel data regression. Processing data in research using Eviews 12. Based on the test results, it is known that free cash flow has a positive effect on debt policy, profitability has no effect on debt policy, and institutional ownership has a negative effect on debt policy
Co-Authors Abdan Abdan, Abdan Andini, Diah Tri Ani Wijirahayu, Ani Anjelina, Anjelina Febriana Louw Fina, Fina gustirini, ria Hernat, Okevanrianus Putra Kamal, Idham Kusuma Indawati Halim Maftukhah, Nur Afni Meiriza, Mica Siar Puspita, Deva Masayu Dara Safitri, Octaviana Hendra Sarwo Edy Handoyo, Sarwo Edy Selfiana, Selfiana Sinurat, Melvany Agustini Tanzil, Sutomo Theodorus Theodorus Zairinayati, Zairinayati