JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Vol. 7 No. 1 (2021): Mei 2021

Investment Opportunity Set sebagai Pemoderasi Pengaruh Profitabilitas, Kepemilikan Manajerial, dan Ukuran Perusahaan terhadap Kebijakan Utang

Suriani Ginting (Sekolah Tinggi Ilmu Ekonomi Mikroskil)
Seti Eli Larosa (Sekolah Tinggi Ilmu Ekonomi Mikroskil)
Sonya Enda Natasha S Pandia (Sekolah Tinggi Ilmu Ekonomi Mikroskil)

Article Info

Publish Date
27 May 2021

Abstract

This research aims to determine and analyze the influence of Profitability, Managerial Ownership, Firm Size in Debt Policy with Investment Opportunity Set as a moderating variable. The populations in this research were 177 companies. The sampling method in this research was purposive sampling and obtained 19 sample companies. Analysis of data method used multiple linear regression analysis and regression analysis moderating variable with absolute difference value method.The result of analysis shows that simultaneously Profitability, Managerial Ownership, Firm Size have a significant effect on Debt Policy. Partially, Profitability, Managerial Ownerdhip have a significant effect on Debt Policy. While Firm Size have a not significant on Debt Policy. And Investment Opportunity Set is not able to moderate the relationship between Profitability, Managerial Ownership, and Firm Size

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Journal Info
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi
Website

Abbrev

jurnalakundanbisnis

Publisher

Universitas Medan Area

Subject

Economics, Econometrics & Finance

Description

JURNAL AKUNTANSI DAN BISNIS: Journal Accounting Study Program is a Journal for aims to serve as a medium of information and exchange of scientific articles between teaching staff, alumni, students, practitioners and observers of science in accounting and business. Jurnal Akuntansi dan Bisnis editor ...