<![CDATA[Debt is a mechanism used to reduce agency conflict. With the existence of debt, the company will get additional external capital that can increase the company's operations. The population in this study is Real and Ested companies listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique is using purposive sampling method to obtain a sample of 22 companies. The dependent variable in this study is debt policy and the independent variables are asset structure, profitability, company growth, and company size. The analytical method used in this study is multiple linear regression. The analysis shows the profitability and size of the company affect the debt policy, while the asset structure and company growth do not affect the debt policy. The benefits of this research as a reference for the development of accounting science, especially in the analysis of asset structure, profitability, company growth, and company size on the debt policy listed on the IDX.]]>
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