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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
Arliansyah Arliansyah
FEB Universitas Malikussaleh
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi

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DETERMINASI KEBIJAKAN UTANG PERUSAHAAN Arliansyah Arliansyah; Nur Afni Yunita; Miftahul Zannah Nasution
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 4 (2022): November 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i4.22788

Abstract

This study examines the impact of tangibility, free cash flow, growth, and profitability on debt policy. Samples are manufacturing firms listed on the Indonesian Stock Exchange during 2017-2019. Purposive sampling is employed to acquire 163 manufacturing firms for the 2017-2019 period. The classical assumption test consists of normality, autocorrelation, multicollinearity, and heteroscedasticity tests. And to test hypotheses consisting of the t (partial) test. The data were obtained from companies’ annual financial reports. The results showed that tangibility affects debt policy, but free cash flow, company growth, and profitability do not affect debt policy. The value of a coefficient determination in this research reflects 0.0265. It means that tangibility, free cash flow, growth, and profitability have the role of 2.65 % debt against its policies.
Co-Authors Miftahul Zannah Nasution