Jurnal Bisnis dan Akuntansi
Vol 19 No 1 (2017): Jurnal Bisnis dan Akuntansi

Faktor-faktor yang mempengaruhi kebijakan hutang perusahaan non keuangan publik

SORAYA SORAYA (STIE Trisakti)
MEIRYANANDA PERMANASARI (STIE Trisakti)



Article Info

Publish Date
17 Apr 2018

Abstract

The purpose of this research is to get an empirical evidence about influence of non-debt tax shield, tangibility, profitability, growth, size, manajerial ownership, institutional ownership, dividend policy, business risk, and investment opportunity set on debt policy. The population of this research are allnon financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2010 to 2013. Sample selection procedure carried out by implementing purposive sampling method with total sample 33 non financial companies. Data are analyzed using multiple regression analysis. The result indicates that non-debt tax shield, tangibility, profitability, growth, size, institutional ownership, and dividend policy have influence toward debt policy. Other independent variables such as manajerial ownership, business risk, and investment opportunity set do not have influence toward debt policy.

Copyrights © 2017






Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...