Jurnal Akuntansi Bisnis
Vol 9, No 2 (2016): Jurnal Akuntansi Bisnis

PENGARUH AGGRESIVITAS PAJAK, KEPEMILIKAN KELUARGA DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR TAHUN 2012-2014

Ernie Riswandari (Universitas Bunda Mulia)

Article Info

Publish Date
28 Sep 2017

Abstract

This study examined the policy of the variables affecting debt is aggresivitas tax enterprises.At the family ownership and the size of the manufacturing companies listed in Indonesia Stock Exchange in 2012-2014 . This research is a quantitative study using regression test is intended to test the effect of independent variables on the dependent variable. Based on these data and if the data that has been done shows that the family ownership has a positive and significant impact on the debt policy. While aggresivitas tax and company size affect positively but not significant.Key Word : debt policy , family ownership, tax aggressiveness, the size of the company

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Journal Info
Jurnal Akuntansi Bisnis
Website

Abbrev

akuntansi-bisnis

Publisher

Universitas Bunda Mulia

Subject

Economics, Econometrics & Finance Social Sciences

Description

Journal of Business Accounting (JAB) which already has P-ISSN: 1979-360X, E-ISSN 2598-6767 is a Journal of Accounting Studies Program, which contains a collection of academic research findings and scientific contributions from professionals in the field of accounting for advancement and development ...