影响债务政策与适度变量的因素制造业

Afri S. Sentosa, Melanthon Rumapea
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引用次数: 0

摘要

本研究旨在确定自由现金流、管理层所有权和机构所有权对债务政策的影响,并将投资机会设置为调节变量,以2017年至2019年在印度尼西亚证券交易所上市的制造业公司为研究对象。本研究使用的变量为自由现金流、管理层所有权和机构所有权为自变量,债务政策为因变量,投资机会集为调节变量。这项研究是对在印度尼西亚证券交易所上市的公司进行的。这项研究是在24家公司中进行的,这些公司符合印度尼西亚证券交易所171家上市公司的抽样标准。本研究数据为印尼证券交易所24家上市公司年度财务报表的二次数据。
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 KEBIJAKAN HUTANG DENGAN VARIABEL MODERATING PADA PERUSAHAAN MANUFAKTUR
This study aims to determine the effect of free cash flow, management ownership, and institusional ownership to the debt policy with the investment opportunity set as a moderating variable of manufacturing companies listed on the Indonesia Stock Exchange on period 2017 to 2019. Variables used in this research is free cash flow, management ownership, and institusional ownership as an independent variable, debt policy as the dependent variable and the investment opportunity set as a moderating variable. This study was performed on companies listed on the Indonesia Stock Exchange. This research was conducted at 24 companies that meet the criteria of a sampling of 171 companies listed in the Indonesia Stock Exchange. The research data are secondary data from the annual financial statements published 24 companies in Indonesian Stock Exchange.
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