ANALISIS PENGARUH UKURAN PERUSAHAAN,LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN UTANG

  • Suci Setiyaningrum Politeknik Sawunggalih Aji
  • Supriono Supriono Politeknik Sawunggalih Aji

Abstract

Debt policy is a decision taken by an entity or organization in terms of how debt management will be carried out. This study discusses the effect of company size, liquidity, and profitability on debt policy in coal subsector mining companies listed on the Indonesia Stock Exchange.


This research is all coal subsector mining companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The population was 27 companies using purposive sampling technique. Based on the purposive sampling technique, a sample size of 23 companies was obtained. The type of data used is secondary data. The data analysis technique used is multiple regression analysis with hypothesis testing, namely the t test and f test.


The results showed that: (1) Company size has a positive and significant effect on debt policy of 5,029. (2) Liquidity has a negative and significant effect on debt policy of -8,514. (3) Profitability has a negative and significant effect on debt policy of -5,138.

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Published
Mar 31, 2024
How to Cite
SETIYANINGRUM, Suci; SUPRIONO, Supriono. ANALISIS PENGARUH UKURAN PERUSAHAAN,LIKUIDITAS, DAN PROFITABILITAS TERHADAP KEBIJAKAN UTANG. Jurnal Akuntansi Pajak dan Manajemen, [S.l.], v. 7, n. 1, p. 34-44, mar. 2024. ISSN 3031-7010. Available at: <https://e-journal.polsa.ac.id/index.php/tajam/article/view/258>. Date accessed: 09 sep. 2024.
Citation Formats
Issue
Vol 7 No 1 (2024): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
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Articles