PENGARUH TANGIBILITY, PROFITABILITAS, GROWTH, RISIKO BISNIS DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG

(Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

  • Dwi Yuniarti Abubakar UNCEN
  • Sylvia C. Daat UNCEN
  • Mariolin A. Sanggenafa UNCEN
Keywords: tangibility, profitability, growth, business risk, liquidity, company size, company age, and debt policy.

Abstract

The research aims to analyze the influence of tangibility, profitability, growth, business risk, and
liquidity to debt policy. This research is repurposed to review the influence
of tangibility, profitability, growth, business risk, and liquidity of debt policy. Financial report is
obtained by access to www.idx.co.id. The number of samples obtained in this study was as much as
178 samples. The analytical techniques used in this study are multiple linear regression to obtain a
thorough picture of the relationship between the variables of one another. The results in this study
show that profitability, business risk, liquidity, and size of the company have an influence and
significance to the debt policy. While tangibility, growth, and age companies do not affect the debt
policy.

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Published
2020-05-28
How to Cite
Abubakar, D., Daat, S., & Sanggenafa, M. (2020). PENGARUH TANGIBILITY, PROFITABILITAS, GROWTH, RISIKO BISNIS DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG. Jurnal Akuntansi Dan Keuangan Daerah, 15(1), 113-128. Retrieved from http://ejournal.akuntansiuncen.ac.id/index.php/JurnalAkuntansiUncen/article/view/138