Jurnal Paradigma Akuntansi
Vol. 4 No. 4 (2022): Oktober 2022

PENGARUH STRUKTUR ASET, KEBIJAKAN DIVIDEN, RISIKO BISNIS, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANGx

Christine Christine (Unknown)
Nurainun Bangun (Unknown)

Article Info

Publish Date
18 Oct 2022

Abstract

This research aims to examine the effect of assets structure, dividend policy, business risk, and profitability on debt policy in manufacturing companies listed in Indonesia Stock Excange during 2017-2019. Sample was selected using purposive sampling method amounted to 40 companies. Data processing technique using SPSS version 25 and Microsoft Excel 2013. The result of this research shows that profitability has significant effect on debt policy, while assets structure, dividen policy, and business risk have no significant effect on debt policy. The implications of this study is to decide about debt policy that will company use with the factors that influence debt policy.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...