Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Indonesia Auditing Research Journal
Dewi, Gita Primadhany Mutiara
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

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

Found 1 Documents
Search

 1 
Influence of sales growth, profitability, asset structure, company size, and free cash flow on debt policy Dewi, Gita Primadhany Mutiara; Kusumawati, Eny
Indonesia Auditing Research Journal Vol. 13 No. 3 (2024): September: Auditing, Finance, IT Plan, IT Governance, Risk
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Debt policy plays a role in a company as a means of obtaining funds regulated by corporate governance, both internal and external. This research explores how debt policy in non-financial firms listed on the Indonesia Stock Exchange from 2020 to 2022 is influenced by factors such as sales growth, profitability, asset structure, firm size, and free cash flow. Employing purposive sampling, the study identified 648 companies that met the necessary criteria for observation. The analysis was conducted using multiple linear regression. The findings reveal that both profitability and firm size significantly impact debt policy. In contrast, sales growth, asset structure, and free cash flow do not show a significant effect on debt policy.
Co-Authors Eny Kusumawati