FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA

DENNYS SURYA; DEASY ARIYANTI RAHAYUNINGSIH

doi:10.34208/jba.v14i3.143

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA

Authors

DENNYS SURYA STIE Trisakti
DEASY ARIYANTI RAHAYUNINGSIH STIE Trisakti

DOI:

https://doi.org/10.34208/jba.v14i3.143

Keywords:

Debt Policy, Asset Structure, Profitability, Size and Investment Opportunity Set

Abstract

The main objective of this research is to test and analyze the effect of insider ownership, institutional ownership, dividen policy, asset structure, profitability, firm growth, business risk, size and investment opportunity set on debt policy. Sample in this research consists of 46 non financial companies which listed in the Indonesia Stock Exchange (Bursa Efek Indonesia) from 2009 until 2011. This research uses multiple linear regression to test the hypothesis. Result of this research shows that asset structure, profitability,size and investment opportunity set have an effect towards debt policy. In the other hand, insider ownership, institutional ownership, dividen policy, firm growth and business risk do not have an effect towards debt policy.

Published

2018-04-18

How to Cite

SURYA, DENNYS, and DEASY ARIYANTI RAHAYUNINGSIH. 2018. “FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA”. Jurnal Bisnis Dan Akuntansi 14 (3):213 -25. https://doi.org/10.34208/jba.v14i3.143.