Jurnal Paradigma Akuntansi
Vol 3, No 4 (2021): Oktober 2021

Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Hutang Dengan Profitabilitas Sebagai Variabel Moderasi

Vrandy Aurelio Benny, Liana Susanto (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
12 Nov 2021

Abstract

The purpose of this study is to analyze and obtain empirical evidence regarding the effect of asset structure, institutional ownership, and company size on debt policy, and to see whether profitability can moderate the effect of company size on companies listed on the Indonesia Stock Exchange during the period of 2017-2019. This research was conducted by taking 75 samples of companies, using purposive sampling technique and processed using the EViews version 11 program released in 2019. Based on the research, the results show that the asset structure and institutional ownership individually do not have a significant effect on debt policy while company size has a positive influence and significant effect on debt policy, and lastly, profitability cannot moderate the effect of company size on debt policy. The implication of this study is the need to increase the size of the company, as it grows bigger can be able to make management increase its debt policy making which is can be used to finance various company needs.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...