ANALISIS FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG
Main Article Content
Abstract
The aims of this research is to discover the influence of earning volatility, liquidity, asset structure and firm size towards debt policy on property, real estate and building construction companies listed on the Indonesia Stock Exchange in 2018-2020. The method in selecting the sample is using purposive sampling method and the selected sample is 31 companies. This study uses secondary data and data processing in a way by multiple regression analysis assisted by using Eviews software version 12 and Microsoft Excel version 2016. The results of this research indicate that firm size has a significant influence on debt policy while earnings volatility, liquidity and asset structure do not have a significant influence on debt policy.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Jurnal Komunikasi Creative Commons Attribution-ShareAlike 4.0 International License.
References
Afiezan, A., Wijaya, G., Priscilia., & Claudia, C. (2020). The Effect of Free Cash Flow, Company Size, Profitability and Liquidity on Debt Policy for Manufacturing Companies Listed on IDX in 2016-2019 Periods. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4005-4018.
Alpi, M. F. (2021). Analysis of Factors Influencing Debt Policy in Pharmaceutical Companies. International Journal of Economic, Technology and Social Sciences (Injects), 2(1), 81-86.
Anwar, S. (2019). The Influence of Ownership Structure, Asset Structure, and Earning Volatility on Debt Policy in Indonesia. Journal of Accounting and Strategic Finance, 2(1), 93-106.
Bahri, S. (2017). Pengaruh Kepemilikan Manajerial, Kebijakan Dividen, Profitabilitas, Ukuran Perusahaan dan Arus Kas Bebas (Free Cash Flow) Terhadap Kebijakan Hutang: Studi Pada Perusahaan Sub Sektor Makanan dan Minuman di Bursa Efek Indonesia. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2(2), 1-21.
Keni, K., & Dewi, S. P. (2013). Pengaruh Kepemilikan Institusional, Pertumbuhan Perusahaan, Struktur Aktiva, Ukuran Perusahaan, Earning Volatility dan Kebijakan Deviden Terhadap Kebijakan Hutang Perusahaan. Karya Ilmiah Dosen.
Murtiningtyas, A. I. (2012). Kebijakan Deviden, Kepemilikan Manajerial, Kepemilikan Institusional, Profitabilitas, Resiko Bisnis Terhadap Kebijakan Hutang. Accounting Analysis Journal (AAJ), 1(2), 1-6.
Novitasari, D. P., & Viriany. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan Dan Likuiditas Terhadap Kebijakan Hutang Perusahaan Manufaktur. Jurnal Multiparadigma Akuntansi, 1(2), 153-162.
Nugraha, N. M., Hakim, A. A., Fitria, B. T., & Hardiyanto, N. (2020). The Influence of Company Size, Asset Structure, Company Growth And Profitability on Debt Policy. ECONOMICA: Jurnal Program Studi Pendidikan Ekonomi STKIP PGRI Sumatera Barat, 9(1), 34-41.
Paryanti & Mahardhika, A. S. (2020). Kebijakan hutang dengan pendekatan agency theory pada perusahaan property dan real estate. INOVASI: Jurnal ekonomi, keuangan dan manajemen, 16(2), 327-338.
Ramadhani, S., & Barus, A. C. (2018). Kebijakan Hutang pada Perusahaan Sektor Utama yang Terdaftar di Bursa Efek Indonesia periode 2013-2016. JWEM STIE MIKROSKIL, 8(2), 127-138.
Sunardi, N., Husain, T., & Kadim, A. (2020). Determinants of Debt Policy and Company’s Performance. International Journal of Economics & Business Administration (IJEBA), 8(4), 204-213.
Tahir, N., Hormati, A., & Zainuddin. (2020). Ownership Structure, Free Cash Flow, Asset Structure and Dividend Policy on Debt Policy. Jurnal Accountability, 9(1), 28-35.
Tatengkeng, D., Murni, S., & Tulung, J. E. (2018). ANALISIS FAKTOR FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2012 – 2016. Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi (EMBA), 6(3), 1128-1137.