Pengaruh Pertumbuhan Perusahaan, Likuiditas, Profitabilitas, Non-Debt Tax Shield terhadap Utang Jangka Pendek
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Abstract
This study aims to analyze the effect of company growth, liquidity, profitability, non-debt tax shield on short-term debt of agricultural sector companies in the 2016-2019 IDX report. This study obtained 11 sample companies with purposive sampling. The data taken in this study came from the official website of the Indonesia Stock Exchange (IDX), namely idx.co.id. The data collected is then processed using EViews 10. This study shows the company's growth, non-debt tax shield does not have a significant effect on short-term debt. Where, profitability has a negative influence on short-term debt. Liquidity has a negative and positive effect on short-term debt.
Penelitian ini memiliki tujuan untuk menguji pengaruh pertumbuhan perusahaan, likuiditas, profitabilitas, non-debt tax shield terhadap utang jangka pendek perusahaan sektor agrikultur pada laporan BEI tahun 2016-2019. Penelitian ini menggunakan 11 sampel perusahaan dengan purposive sampling. Data yang diambil dalam penelitian ini berasal dari situs resmi Bursa Efek Indonesia (BEI) yaitu idx.co.id . Data yang dikumpulkan kemudian diolah menggunakan EViews 10. Penelitian ini menunjukkan pertumbuhan perusahaan, nondebt tax shield tidak memiliki pengaruh yang signifikan terhadap utang jangka pendek. Dimana, profitabilitas memiliki pengaruh negatif terhadap utang jangka pendek. Likuiditas memiliki pengaruh negatif dan positif terhadap utang jangka pendek.
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