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JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 8, November 2014, Hlm. 163-180

FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PERUSAHAAN NON KEUANGAN DI INDONESIA

YESSY NELIYANA

STIE Trisakti
yessy@stietrisakti.ac.id

 

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Official URL:
http://www.tsm.ac.id/JBA/JBAVOL16/FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN UTANG PERUSAHAAN NON KEUANGAN DI INDONESIA

ABSTRACT:

The purpose of this research is to analyze the influence of non- debt tax shield, asset structure, profitability, firm size, firm growth, liquidity, business risk, managerial ownership, institutional ownership and dividend policy toward debt policy Population of this research is non finance companies listed in Indonesia Stock Exchange over the three year period from 2010 until 2012. Sample in this research are selected by purposive sampling and the data was analyzed using multiple linear regression. The research show that firm growth and liquidity have influence toward debt policy. Non-debt tax shield, asset structure, profitability, firm size, business risk, managerial ownership, institutional ownership and dividend policy does not influence debt policy.

Keyword :Debt Policy, Non-Debt Tax Shield, Asset Structure, Profitability, Firm Size, Firm Growth, Liquidity, Business Risk, Managerial Ownership, Institutional Ownership and Dividend Policy
 
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