E-JURNAL AKUNTANSI
Vol 14 No 1 (2016)

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI KEBIJAKAN UTANG PERUSAHAAN NON KEUANGAN

Ni Komang Ayu Purnianti (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Wayan Putra (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
23 Jan 2016

Abstract

Debt is one of the sources of external financing used by companies to finance the funding needs of the corporate. The aims of this study is to analyze the impact of the intitutional ownership, managerial ownership, size and age on debt. This research carried out on non-financial companies listed on the Stock Exchange for the 2011-2013. Research using purposive sampling method for taking samplel, and obtained 378 observations. Analysis technique used is multiple regression analysis. The result of research show institutional ownership has negative influence toward debt policy. Managerial ownership have no influence toward debt policy. Size  have positif influence toward debt policy. Age  have negative influence toward debt policy.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...