Analisis Faktor-Faktor yang Mempengaruhi Kebijakan Hutang pada Perusahaan Jasa yang Listing di BEI Tahun 2013-2015

Dedi Putra (IBI Darmajaya)
Lilik Ramadhani (IBI Darmajaya)

Jurnal Akuntansi dan Keuangan
Vol 8, No 1 (2017): Maret

The objective of this study was to empirically examine the Factors Affecting Debt Policy in The Services Company in the Indonesian Stock Exchange in the period of 2013 - 2015. The sample was collected using purposive sampling method, acquired 18 service companies listed in the Indonesian Stock Exchange. The data analysis method used linear regression analysis with 95% confidence level. The result indicated that the managerial ownership, the institutional ownership and the foreign ownership had a significant negative effect on the debt policy. The company's growth and the dividend policy did not have a significant positive effect on debt policy. The public ownership and the profitability had a significant negative effect on the debt policy, and the asset structure a significant positive effect on the debt policy.