Institusion
Sekolah Tinggi Ilmu Ekonomi Perbanas Surabaya
Author
Ratnadila, Febrianti Rezania
Subject
657.042 - FINANCIAL ACCOUNTING
Datestamp
2024-04-03 02:31:50
Abstract :
This study aims to determine the effect of firm size, profitability, and asset structure on debt policy in consumer cyclicals sector companies listed on the Indonesian Stock Exchange (IDX) in 2020-2022. The population in this study were consumer cyclicals sector companies listed on the Indonesian Stock Exchange (IDX), namely 453 companies. Sampling was carried out using purposive sampling technique and resulted in 394 samples. The data analysis technique used in this research is multiple linear regression analysis. Partial research results show that firm size has no effect on debt policy, profitability has a positive effect on debt policy, and asset
structure has no effect on debt policy. While simultaneous testing shows that firm size, profitability, and asset structure affect debt policy.