PENGARUH UKURAN PERUSAHAAN, AKTIVA TETAP, DAN FUTURE ABNORMAL EARNINGS TERHADAP KEBIJAKAN UTANG (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Yang Mempublikasikan Laporan Keuangan Tahun Buku 2007 Sampai Dengan Tahun Buku 2011)

Novia Nanda Risty

Jurnal Telaah dan Riset Akuntansi
Vol 7, No 1 (2014): Jurnal Telaah & Riset Akuntansi

This research is aimed to test the effect of firm size, fixed asset, and future abnormal earnings on debt policy in manufacturing companies listed in Indonesia Stock Exchange from 2007-2011. The research is using census method with 110 observations. The research is analyzed by using multiple regression analysis. The results show that firm size, fixed asset, and future abnormal earnings has effect on debt policy. Keywords : Firm Size, Fixed Asset, Future Abnormal Earnings, Debt Policy.