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All Journal JURNAL RISET BISNIS DAN MANAJEMEN Jurnal Teknologi Pertanian (Agricultural Technology Journal) Jurnal Paradigma Akuntansi
Jessica Christie, Jessica
mm unsrat
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Jurnal Paradigma Akuntansi

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Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Christie, Jessica; Nariman, Augustpaosa
Jurnal Paradigma Akuntansi Vol. 6 No. 2 (2024): April 2024
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v6i2.29813

Abstract

The purpose of this study was to determine the effect of liquidity, sales growth and profitability on the debt policies of manufacturing companies listed on the Stock Exchange in the consumer goods industry sector between 2018 and 2020. Sampling was carried out by purposive sampling for sample selection with 33 selected companies. The panel data regression model used is REM and tested using multiple linear regression. The results showed that there was a significant positive effect between profitability on debt policy, but liquidity had a significant negative effect on debt policy. There is no significant effect between sales growth on debt policy.
Co-Authors Augustpaosa Nariman Augustpaosa Nariman Lana E. Lalujan Maria F. Sumual