BUDGETING : Journal of Business, Management and Accounting
Vol 1 No 2 (2020): BUDGETING : Journal of Business, Management and Accounting

Pengaruh Free Cash Flow terhadap Kebijakan Hutang

Lulu Almarjan (Universitas Muhammadiyah Sukabumi)
Deni Muhammad Danial (Universitas Muhammadiyah Sukabumi)
Dicky Jhoansyah (Universitas Muhammadiyah Sukabumi)



Article Info

Publish Date
26 Jun 2020

Abstract

This study aims to determine how much influence the free cash flow on debt policy at PT Indofood Sukses Makmur Tbk. The method used in this research is descriptive and associative methods with quantitative approaches. The data used is PT Indofood's annual financial statement data for 8 years from 2011 to 2018. The statistical test used is calculation, analysis using simple linear regression including the coefficient of determination test. The results showed that the free cash flow variable gained a significance value of 0.008, which means that there was an influence of free cash flow on the corporate debt policy of PT Indofood Sukses Makmur Tbk. Conclusion, there is a significant influence and strong relationship with the positive direction of the variable free cash flow (free cash flow) on the debt policy at PT Indofood Sukses Makmur Tbk. Keywords: Free Cash Flow, Debt Policy

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Journal Info

Abbrev

BUDGETING

Publisher

Subject

Humanities Social Sciences

Description

BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times ...