Jurnal Ekonomi
Vol. 23 No. 2 (2018): July 2018

Faktor-Faktor Yang Mempengaruhi Kebijakan Utang Perusahaan Manufaktur Di Bursa Efek Indonesia

Thio Lie Sha (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara)



Article Info

Publish Date
07 Jul 2018

Abstract

This study aims to obtain empirical evidence on the influence of profitability, tangibility asset, tax rate, firm growth and firm size in manufacturing companies listed on the Indonesia Stock Exchange during 2014-2016. Tests using SPSS 24.0 and purposive sampling method. Data used in this study were 174 companies.The result of the t-test shows that profitability has a negative effect and is significant on debt policy, firm size has a positive influence and significant on debt policy while tangibility asset, tax rate, firm growth do not have significant influence to Debt policy, and the result of F test are profitability, tangibility asset, tax rate, firm growth and firm size are simultans influence on debt policy.

Copyrights © 2018






Journal Info

Abbrev

EJE

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ekonomi [p-ISSN 0854-9842 : e-ISSN 2580-4901] is a peer-reviewed journal published three times a year (March, July, and November) by Faculty of Economics, Universitas Tarumanagara. Jurnal Ekonomi is intended to be the journal for publishing articles reporting the results of research on ...