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Pengaruh Sales Growth, Biaya Agensi, Ukuran Perusahaan, dan Sals Growth terhadap Kebijakan Utang di Perusahaan Manufaktur pada Bursa Efek Indonesia (BEI)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Primaditya, Arsyil Dwi
Subject
657 - ACCOUNTING 
Datestamp
2023-09-11 03:14:47 
Abstract :
Debt policy is an alternative to company funding besides selling shares in the capital market and is one of the company policies that applies to all industries or companies, including the manufacturing sector. In 2017-2021 there have been problems with manufacturing companies considering that in that research year the natural phenomenon Covid-19 had occurred which had a very large impact on the sustainability of the company's economy which caused many companies to suffer losses. This study aims to examine the effect of sales growth, agency costs, company size and free cash flow on debt policies in non-cyclical manufacturing companies in 2017-2021. Sources of data were obtained through the company's financial reports on the Indonesia Stock Exchange for 2017-2021. The number of sample data used in this study is 209 company data. The data used is secondary data obtained by idx (www.idx.co.id) or other similar websites. The data analysis technique used is multiple linear regression analysis with the SPSS version 24 statistical test tool. The results of this study indicate that sales growth and agency costs have no effect on debt policy. Meanwhile, company size and free cash flow have an influence on debt policy. 
Institution Info

Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya