Jurnal Riset Manajemen Indonesia
Vol 3 No 1 (2021): Jurnal Riset Manajemen Indonesia (JRMI)

THE EFFECT OF LIQUIDITY, SALES GROWTH AND PROFITABILITY ON DEBT POLICY (Case Study of Food and Beverage Sub Sector Manufacturing Companies Listed on the Indonesia Stock Exchange 2016 - 2018)

Rini Afnaini (STIE Bangkinang)
Rahmawati Rahmawati (STIE Bangkinang)
Irfan Tanjung (STIE Bangkinang)



Article Info

Publish Date
31 Jan 2021

Abstract

The purpose of this research is to determine the effect of Liquidity (CR), Sales Growth and Profitability (ROA) on Debt Policy in Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period, which is as much. The population in this study were all Food and Beverage Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2018, as many as 26 companies. The technique used in sampling is purposive sampling method, the sample in this study was selected as many as 15 companies. Hypothesis testing uses multiple linear regression analysis using SPSS 23.00 for windows. The results of the study simultaneously Liquidity (CR), Sales Growth, and Profitability (ROA) have an overall influence on Debt Policy (DAR). Meanwhile, partially, the variable that has an effect on Debt Policy is Liquidity (CR).

Copyrights © 2021






Journal Info

Abbrev

jrmi

Publisher

Subject

Economics, Econometrics & Finance

Description

The scope of the journal is: Economic; Management; Accounting INDONESIAN MANAGEMENT RESEARCH JOURNAL (JRMI) receives rigorous research articles that have not been offered for publication elsewhere. INDONESIAN MANAGEMENT RESEARCH JOURNAL (JRMI) on the research related to accounting and business that ...