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JURNAL BISNIS DAN AKUNTANSI
Vol. 15, No. 1a, Is. 2, November 2013, Hlm. 115-130

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

DIAN PRIMARTANTO

STIE Trisakti
dian@stietrisakti.ac.id

 

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http://www.tsm.ac.id/JBA/JBAVOL15/FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA

ABSTRACT:

The purpose of this research is to analyze the factors that influence the debt policy (leverage). Factors affecting the leverage in this study were non debt tax shield, asset structure, profitability, growth, firm size, managerial ownership and dividend policy.The research using manufacturing firms. The research size for 30 manufacture companies firms listed in Indonesia Stock Exchange during 2009 until 2012. The sample of research collected using purposive sampling and used multiple regression as the analysis method.The result of research shows that asset structure has influence to debt policy. While non debt tax shield, profitability, growth, firm size, managerial ownership and dividend policy have not influence to debt policy.

Keyword :Agency theory, pecking order theory, trade off theory, debt policy, non debt tax shield, asset structure, profitability, growth, firm size, managerial ownership and dividend policy.
 
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