BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 5 No. 2 (2020): Berkala Akuntansi dan Keuangan Indonesia

ANALYSIS OF FACTORS AFFECTING DEBT POLICY

Suci Meta Saputri (Universitas Setia Budi Surakarta)
Widi Hariyanti (Universitas Setia Budi Surakarta)
Yunus Harjito (Universitas Setia Budi Surakarta)



Article Info

Publish Date
02 Oct 2020

Abstract

This study aims to analyze the effect of profitability, liquidity, asset structure and company growth on debt policy. The sample in this study amounted to 490 samples obtained from 98 companies for 5 years with purposive sampling method. The data analysis technique used in this research is panel data regression analysis technique which is processed using Eviews 9 software.The results show that profitability and liquidity have a negative effect on debt policy, while asset structure has no effect on debt policy, and company growth has a positive effect on debt policy. debt policy.

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Journal Info

Abbrev

BAKI

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...