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All Journal Jurnal Paradigma Akuntansi
Michelle Fidelia
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Economics, Econometrics & Finance Social Sciences

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FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN SEKTOR CONSUMER GOODS DI INDONESIA Michelle Fidelia; Nurainun Bangun
Jurnal Paradigma Akuntansi Vol. 5 No. 2 (2023): April 2023
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v5i2.23633

Abstract

The purpose of this research was to examine the influence of non-debt tax shields, growth, and profitability on debt policy. The population in this research used consumer goods sector companies listed on the Indonesia Stock Exchange during 2018-2020. The design of this research used descriptive study and data retrieval was quantitative. The sampling method used in this research was purposive sampling by determined the criteria. This research used a multiple linear regression and panel data regression with fixed effect model chosen to estimate 34 samples companies. Processing of research data was done using E-Views 12 version software. The results of this research stated that non-debt tax shields and growth have a negative and significant influence on debt policy. Meanwhile, profitability has a positive and insignificant influence on debt policy. This showed that profitability statistically does not affect debt policy in consumer goods sector companies listed on the Indonesia Stock Exchange during 2018-2020.
Co-Authors Nurainun Bangun