Jurnal Akuntansi dan Bisnis Krisnadwipayana
Vol 9, No 3 (2022): Jurnal Akuntansi dan Bisnis Krisnadwipayana

Pengaruh Likuiditas, Struktur Aset, Profitabilitas dan Free Cashl Flowl terhadap Kebijakan Hutang

Dhistianti Mei Rahmawantari (Unknown)



Article Info

Publish Date
28 Dec 2022

Abstract

This study aims to examine the effect of Liquidity, Asset Structure, Profitability and Free Cash Flow on Debt Policy in Manufacturing Companies in the Consumer Goods Industry Sector Listed on the IDX for the 2018-2022 period. The data used in this research is quantitative data. The sampling technique using purposive sampling obtained a total sample of 155 data. The results showed that liquidity had no effect on debt policy, asset structure had no effect on debt policy, profitability had a significant effect on debt policy, and free cash flow had a significant negative effect on debt policy

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Journal Info

Abbrev

JABK

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis diterbitkan sejak 1 Mei 2014 oleh Lembaga Pusat Penelitian dan Pengembangan Akuntansi (LP3A) bersama Lembaga Pusat Pengabdian Masyarakat (LP2M) Fakultas Ekonomi Universitas Krisnadwipayana Jakarta. Terbit tiga kali setahun pada bulan Januari, Mei, dan September. Jurnal ...