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Jurnal

PENGARUH TANGIBILITY, PROFITABILITAS, GROWTH, RISIKO BISNIS DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 15 No. 1 (2020) · pp. 113–128

DOI
10.52062/jakd.v15i1.1470
ISSN
2621-6787, 1978-4848
Published
2020-12-13
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

The research aims to analyze the influence oftangibility, profitability, growth, business risk, and liquidity to debt policy. This research is repurposed to review the influence oftangibility, profitability, growth, business risk, and liquidity of debt policy. Financial report is obtained by access to www.idx.co.id. The number of samples obtained in this study was as much as 178 samples. The analytical techniques used in this study are multiple linear regression to obtain a thorough picture of the relationship between the variables of one another. The results in this study show that profitability, business risk, liquidity, and size of the company have an influence and significance to the debt policy. While tangibility, growth, and age companies do not affect the debt policy.

Collaboration network of the authors

19 authors · 41 co-authorship links

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Co-authorOrganisationJoint articles
Hastutie Noor AndriantiAffiliation unknown3
Bill J. C PangayowAffiliation unknown2
Siti RofingatunAffiliation unknown2
Meinarni AsnawiAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Elita W. R. Br AritonangAffiliation unknown1
Aaron M.A. SimanjuntakAffiliation unknown1
Helda F. BawekesAffiliation unknown1
Marselina Inggrid DuwuAffiliation unknown1
Linda Y. HutadjuluAffiliation unknown1
Indriyani Ningsih SinuratAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Andhika Dwi AbriyantiAffiliation unknown1
Pascalina V. S SesaAffiliation unknown1
Falen Sopia S. AronggearAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH TANGIBILITY, PROFITABILITAS, GROWTH, RISIKO BISNIS DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2015-2017)</dc:title>
	<dc:creator>Abubakar, Dwi Yuniarti</dc:creator>
	<dc:creator>Daat, Sylvia Christina</dc:creator>
	<dc:creator>Sanggenafa, Mariolin A.</dc:creator>
	<dc:description xml:lang="en-US">The research aims to analyze the influence oftangibility, profitability, growth, business risk, and liquidity to debt policy. This research is repurposed to review the influence oftangibility, profitability, growth, business risk, and liquidity of debt policy. Financial report is obtained by access to www.idx.co.id. The number of samples obtained in this study was as much as 178 samples. The analytical techniques used in this study are multiple linear regression to obtain a thorough picture of the relationship between the variables of one another. The results in this study show that profitability, business risk, liquidity, and size of the company have an influence and significance to the debt policy. While tangibility, growth, and age companies do not affect the debt policy.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-13</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1470</dc:identifier>
	<dc:identifier>10.52062/jakd.v15i1.1470</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 15 No. 1 (2020); 113-128</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 15 No 1 (2020); 113-128</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v15i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1470/1169</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>