Faktor-Faktor Penentu Kebijakan Hutang: Studi pada Perusahaan Barang Konsumsi di Indonesia

Authors

  • Delicia Zora Damara, Nurainun Bangun Faculty of Economics & Business, Tarumanagara University, Jakarta, Indonesia

DOI:

https://doi.org/10.24912/je.v26i11.791
Keywords: Asset Structure, Liquidity, Non-Debt Tax Shields, Debt Policy.

Abstract

This study aims to examined the effect of asset stucture, liquidity and non-debt tax shields to debt policy on consumer goods companies listed on Indonesia stock exchange since 2018-2020. This study method used was descriptive quantitative and 49 selected companies observated by using the purposive sampling method. Data processing in this study was carried out using the eviews 12 application. The results of this study showed that all independent variables asset stucture, liquidity and non-debt tax shields have a significant affect on debt policy.


Author Biography

Delicia Zora Damara, Nurainun Bangun, Faculty of Economics & Business, Tarumanagara University, Jakarta, Indonesia

Faculty of Economics & Business, Tarumanagara University, Jakarta, Indonesia

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Published

2022-09-08

How to Cite

Nurainun Bangun, D. Z. D. (2022). Faktor-Faktor Penentu Kebijakan Hutang: Studi pada Perusahaan Barang Konsumsi di Indonesia. Jurnal Ekonomi, 26(11), 541–563. https://doi.org/10.24912/je.v26i11.791

Issue

Vol. 26 No. 11 (2021): SPESIAL ISSUE November 2021

Section

Articles

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Copyright (c) 2021 Jurnal Ekonomi

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.