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All Journal Journal of Accounting and Management Innovation Jurnal Ekonomi Integra Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Journey : Journal of Tourismpreneurship, Culinary, Hospitality, Convention and Event Management Journal of Accounting and Management Innovation Jurnal Paradigma Akuntansi Jurnal Indonesia Sosial Teknologi AHKAM : Jurnal Hukum Islam dan Humaniora Ranah Research : Journal of Multidisciplinary Research and Development Journal of Chemistry Education and Integration SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Vivi Vivi, Vivi
Fakultas Farmasi Universitas Ahmad Dahlan Yogyakarta, Jl. Prof. Dr. Soepomo, Janturan, Umbulharjo, Yogyakarta 55164
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : Jurnal Paradigma Akuntansi

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PROFITABILITAS MEMODERASI UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, ARUS KAS BEBAS TERHADAP KEBIJAKAN HUTANG Vivi, Vivi; Widyasari, Widyasari
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.33102

Abstract

The purpose of this research is to obtain empirical evidence about the effect of company size, sales growth, and free cash flow on debt policy with profitability as a moderating variable in non cyclicals sector companies listed in the Indonesia Stock Exchange during the period 2019-2021. This research used 90 samples were used with 30 companies using purposive sampling method and data processing techniques using multiple regression analysis and moderation regression analysis assisted by using E-views 10. The results of this research indicate that company size, sales growth, and profitability have a significant effect on debt policy, free cash flow does not have a significant effect on debt policy, profitability can moderate company size on debt policy, and profitability cannot moderate sales growth and free cash flow on debt policy.
Co-Authors Aini, Lutfiah Asmawaty, Asmawaty Daniel Cassa Augustinus, Daniel Cassa Fajriyan Hakimi Lukman, Fajriyan Hakimi Hakki, Tandry Halim, Deddy Kurniawan Hikmah Hikmah Hollandina, Ni Putu Darla Jefiza, Iqbal Junardi Junardi Marmaiyatno Mulia, Victor Bangun Pangoloan Soleman Ritonga R. Rusli Ratnah, St. Rusdiaman, Rusdiaman Sihombing, L. Alfies Sugianto Sugianto Taslim, Wui San Vanessa, Delicia Widyasari Widyasari, Widyasari Wiwik Handayani Yanti Yanti Yeni Nuraeni