Jurnal Ekonomi
Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021

Faktor-Faktor Penentu Kebijakan Hutang: Studi pada Perusahaan Barang Konsumsi di Indonesia

Delicia Zora Damara, Nurainun Bangun (Faculty of Economics & Business, Tarumanagara University, Jakarta, Indonesia)

Article Info

Publish Date
08 Sep 2022

Abstract

This study aims to examined the effect of asset stucture, liquidity and non-debt tax shields to debt policy on consumer goods companies listed on Indonesia stock exchange since 2018-2020. This study method used was descriptive quantitative and 49 selected companies observated by using the purposive sampling method. Data processing in this study was carried out using the eviews 12 application. The results of this study showed that all independent variables asset stucture, liquidity and non-debt tax shields have a significant affect on debt policy.

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Journal Info
Jurnal Ekonomi
Website

Abbrev

EJE

Publisher

Universitas Tarumanagara

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 ...