Abstract :
This thesis generally test analysis of accounting information on debt policy . Accounting information in the financial statements can be used by investors to mengalisis company's financial position and determine the funding policy of the company. The study looked at 19sampel where sampling was conducted using purposive sampling with the number of observations as much as 57 observations , ranging from 2010 through 2012 . The technique of data analysis performed using multiple linear regression analysis previously conducted four classical assumption test ie multiple linear regression test for normality , heteroscedasticity test , multikoliniearitas test and autocorrelation test . Testing the hypothesis that the variable results kebijikan dividends , profitability , assets , investments , managerial ownership , and does not affect the growth of the debt policy , while the policy variables affect the size of the debt .