Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 5 No. 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing

Pengaruh Arus Kas Bebas, Profitabilitas, dan Ukuran Perusahaan Terhadap Kebijakan Utang

Rizanti, Puti Zhafira (Unknown)
Gurendrawati, Etty (Unknown)
Respati, Dwi Kismayanti (Unknown)



Article Info

Publish Date
12 Jun 2024

Abstract

Free Cash Flow, Profitability, and Company Size as factors influencing Debt Policy in LQ45 companies listed on the Indonesia Stock Exchange (BEI) during the fiscal year 2021-2023. The purpose of this study was to ascertain how debt policy is impacted by free cash flow, profitability, and firm size. The population of this study is the LQ45 firms that were listed for the 2021-2023 term on the Indonesia Stock Exchange (BEI). Financial records that are accessible on the IDX website provide the data for this study methodology, which employs quantitative techniques. Purposive sampling was used to choose the sample, and 108 observation data were obtained. The SPSS program was used to process the data and multiple linear regression analysis was used to evaluate it. The analysis’s findings support the notion that debt policy is not significantly impacted by profitability. In the meanwhile, the size of the organization and free cash flow have a big impact on debt strategy.

Copyrights © 2024






Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...