FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DALAM BURSA EFEK INDONESIA
Abstrak: 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.
Keywords: Debt Policy, Asset
Structure, Profitability, Size and Investment Opportunity Set
Penulis: DENNYS SURYA dan
DEASY ARIYANTI RAHAYUNINGSIH
Kode Jurnal: jpakuntansidd120107
