Pengaruh karakteristik perusahaan, rasio keuangan, corporate tax rate dan non-debt tax shield terhadap kebijakan hutang pada perusahaan food and beverages. Jurnal Bisnis dan Akuntansi, [S. l.], v. 18, n. 2, p. 176–186, 2018. DOI: 10.34208/jba.v18i2.52. Disponível em: https://jurnaltsm.id/index.php/JBA/article/view/52. Acesso em: 25 oct. 2026.