Jurnal Akuntansi, Perpajakan dan Auditing
Vol 5 No 1 (2024): Jurnal Akuntansi, Perpajakan, dan Auditing

Pengaruh Arus Kas Bebas, Profitabilitas, dan Ukuran Perusahaan Terhadap Kebijakan Utang

Rizanti, Puti Zhafira (Unknown)
Gurendrawati, Etty (Unknown)
Respati, Dwi Kismayanti (Unknown)



Article Info

Publish Date
12 Jun 2024

Abstract

The Effect of Free Cash Flow, Profitability, and Company Size on Debt Policy in LQ45 Companies Listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period. This research was conducted to determine the effect of free cash flow, profitability, and company size on debt policy. This research uses LQ45 companies listed on the Indonesia Stock Exchange (BEI) for the 2021-2023 period as the population. This research method uses quantitative methods with data in the form of financila reports available IDX website. The sample was selected using purposive sampling and produced 108 observation data. The data were processed using the SPSS application and analyzed using multiple linear regression analysis. Based on the results of the analysis conducted, it can be concluded that profitability does not have a significant effect on debt policy. Meanwhile, free cash flow and company size have a significant effect on debt policy.

Copyrights © 2024






Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...