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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Journal of Information System, Applied, Management, Accounting and Research Jurnal Akuntansi Barelang Journal of Economics and Management Scienties
Anggun Putri Romadhina
Universitas Pamulang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG

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PENGARUH FREE CASH FLOW, NON DEBT TAX SHIELD TERHADAP KEBIJAKAN HUTANG ANGGUN PUTRI ROMADHINA
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 6, No 1 (2018): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3910.952 KB) | DOI: 10.32493/jiaup.v6i1.1210

Abstract

This study aims to empirically test the effect of Free Cash Flow and Non Debt Tax Shield on Debt Policy at Property and Real Estate companies listed on Indonesia Stock Exchange. The period used is 5 (five) years 2012 until 2016. This research uses Debt Policy as dependent variable, Free Cash Flow and Non Debt Tax Shield as independent variable. Population in this research is all Property and Real Estate Company listed in Indonesia Stock Exchange that is amounted to 61 company. This research uses purposive sampling technique and get as many as 11 (eleven) companies that meet the criteria of data sample selection. The results of this study indicate that partially Free Cash Flow variables affect the debt policy. Non Debt Tax Shield variable has an effect on debt policy. Meanwhile, simultaneously shows that the variables of Free Cash Flow and Non Debt Tax Shield effect on debt policy.
Co-Authors Eka Kusuma Dewi Revan Andhitiyara