Jurnal Pendidikan Dasar dan Sosial Humaniora
Vol. 1 No. 1: Nopember 2021

PENGARUH KEPEMILIKAN INSTITUSIONAL, PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris Pada Perusahaan Property dan Realestate Yang Terdaftar Bursa Efek Indonesia Periode 2017 - 2019)

Rahmat Yospan (Universitas Muhammadiyah Bengkulu)
Ahmad Junaidi (Universitas Muhammadiyah Bengkulu)



Article Info

Publish Date
12 Nov 2021

Abstract

This study aims to determine whether institutional ownership, company size and profitability have a simultaneous effect on debt policy. The research was conducted at property and real estate companies listed on the Indonesia Stock Exchange in 2017-2019. This study used a purposive sampling method, with the number of companies 27 x 3 years of research and a total sample of 81. The results of this study state that: Institutional ownership has no effect on debt policy, the significance value is 0.834, Profitability has a negative effect on debt policy, the significance value is 0.005. Company size has a positive and significant effect on debt policy, a significance value of 0.002. And with an Adjusted R Square value of 15.2%, conservatism is influenced by independent variables namely company size, leverage, and managerial ownership structure by 25.9%.

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Journal Info

Abbrev

JPDSH

Publisher

Subject

Education Social Sciences Other

Description

Jurnal Pendidikan Dasar dan Sosial Humaniora accomodates original research, or theoretical papers. We invite critical and constructive inquiries into wide range of fields of study with emphasis on interdisciplinary approaches: Humanities and Social sciences, that include: Educational and social ...