PENGARUH NON DEBT TAX SHIELD DAN DIVIDEND PAYOUT RATIO TERHADAP PENGGUNAAN HUTANG (Studi empiris pada perusahaan manufaktur yang go public di Bursa Efek Indonesia tahun 2010-2012)
Abstract: This study aims to
analyze and provide empirical evidence about the effect of non debt tax shield
and dividend payout ratio on debt using. Several previous studies showed
varying results. To obtain valid results, then doing a test on each variable
based on the hypothesis constructed. The samples used were selected by
purposive sampling method. A population was 148 manufacturing companies listed
in Indonesia Stock Exchange. After reduced with some criteria, 34 companies
identified as samples. Observation period was 2010 to 2012, so the total number
of sample used was 102 samples. Multiple regressions were used to examine the
hypothesis. The results indicate that non debt tax shield is significantly
affect the debt using. On the other side, dividend payout ratio has no effect
on the debt using.
Penulis: Enny Yulia Natasari,
Indira Januarti
Kode Jurnal: jpakuntansidd141085
