影响印尼制造业DEBT政策的因素

Anson Ivanditantra, Viriany Viriany
{"title":"影响印尼制造业DEBT政策的因素","authors":"Anson Ivanditantra, Viriany Viriany","doi":"10.24912/jpa.v5i1.22338","DOIUrl":null,"url":null,"abstract":"The purpose of this research is to analyze the impact of profitability, asset structure, liquidity, managerial ownership and firm size on debt policy. This research is conducted bu using 162 samples of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019, using purposive sampling method and processed using EViews 11 student version. The result of partially test ( t test) shows that profitability and firm size has significant effect on debt policy, while asset structure, liquidity and managerial ownership have no significant effect on debt policy.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"96 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"FAKTOR FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA\",\"authors\":\"Anson Ivanditantra, Viriany Viriany\",\"doi\":\"10.24912/jpa.v5i1.22338\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this research is to analyze the impact of profitability, asset structure, liquidity, managerial ownership and firm size on debt policy. This research is conducted bu using 162 samples of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019, using purposive sampling method and processed using EViews 11 student version. The result of partially test ( t test) shows that profitability and firm size has significant effect on debt policy, while asset structure, liquidity and managerial ownership have no significant effect on debt policy.\",\"PeriodicalId\":176185,\"journal\":{\"name\":\"Jurnal Paradigma Akuntansi\",\"volume\":\"96 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-01-22\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Paradigma Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24912/jpa.v5i1.22338\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Paradigma Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/jpa.v5i1.22338","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本研究的目的是分析盈利能力、资产结构、流动性、管理层所有权和公司规模对债务政策的影响。本研究采用2017-2019年在印尼证券交易所上市的162家制造业公司样本,采用目的抽样方法,使用EViews 11学生版进行处理。部分检验(t检验)的结果表明,盈利能力和企业规模对债务政策有显著影响,而资产结构、流动性和管理层持股对债务政策没有显著影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
FAKTOR FAKTOR YANG MEMPENGARUHI DEBT POLICY PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
The purpose of this research is to analyze the impact of profitability, asset structure, liquidity, managerial ownership and firm size on debt policy. This research is conducted bu using 162 samples of manufacturing companies listed in Indonesia Stock Exchange during 2017-2019, using purposive sampling method and processed using EViews 11 student version. The result of partially test ( t test) shows that profitability and firm size has significant effect on debt policy, while asset structure, liquidity and managerial ownership have no significant effect on debt policy.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信