Jurnal Paradigma Akuntansi
Vol 1, No 2 (2019): April 2019

Faktor – Faktor Yang Mempengaruhi Kebijakan Hutang Perusahaan Manufaktur Yang Terdaftar Di Bei

Cynthia Angela, Yanti (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara)

Article Info

Publish Date
30 Jul 2019

Abstract

The purpose of this study is examine the analysis of factors affceting debt policy of manufacture companies listed on Indonesia Stock Exchange for the period 2015-2017. Sample was selected using purposive sampling method amounted to 34 companies. Data processing techniques using multiple regression analysis what helped by Eviews 9.0 and Microsoft Excel 2010. The result of this study shows that partially institutional ownership and liquidity have significant effect on debt policy, while managerial ownership and profitability have no significant effect on debt policy. However this study shows that simultaneously institutional ownership, managerial ownership, profitability, and liquidity have a significant effect on debt policy.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...