Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Lusiana, Sufiyati
Fakultas Ekonomi dan bisnis Universitas Tarumanagara
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Faktor Yang Mempengaruhi Kebijakan Hutang Lusiana, Sufiyati
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5716

Abstract

The purpose of this empirical research is to obtain empirical evidence about the influence of firm’s size, asset structure, free cash flow, and institutional ownership on debt policy on manufacture companies (basic industry and chemical) listed on Indonesia’s stock exchange in 2015-2017 by using purposive sampling method for a total of 117 data in three years. The data used in this research are secondary data in form of the financial statements and performance reports. The results show that firm’s size has negative and significant effect to debt policy and asset structure has positive and significant effect to debt policy, but free cash flow and institutional ownership have not significantly effect to debt policy
Co-Authors