đ
20 April 2025
DOI: 10.56696/jaka.v6i1.11735
PENGARUH STRUKTUR AKTIVA DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022
Jurnal Akuntansi, Keuangan dan Auditing
Universitas Dian Nuswantoro
đ Abstract
The objectives of this research are as follows: (1) to investigate whether asset structure influences debt policy, (2) to examine whether liquidity influences debt policy, and (3) to investigate the influence of both asset structure and liquidity on debt policy in consumer goods sector manufacturing companies for the period 2020-2022. This research uses a quantitative method, utilizing secondary data from annual financial reports. The population comprises 88 consumer goods sector companies, with a sample size of 49 companies selected through purposive sampling. Analytical tests include classical assumption tests, hypothesis tests, and multiple linear regression analysis. The results show that asset structure (SAT) has a positive and significant influence on debt policy, while liquidity (CR) has a negative and significant influence on debt policy. Additionally, the results also indicate that, simultaneously, asset structure (SAT) and liquidity (CR) positively and significantly influence debt policy.
đ Keywords
#DER; CR; Debt Policy
âšī¸ Informasi Publikasi
Tanggal Publikasi
20 April 2025
Volume / Nomor / Tahun
Volume 6, Nomor 1, Tahun 2025
đ HOW TO CITE
Musa, Rivai Thalib; Hinelo, Raflin; Amali, Lanto Miriatin, "PENGARUH STRUKTUR AKTIVA DAN LIKUIDITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2022," Jurnal Akuntansi, Keuangan dan Auditing, vol. 6, no. 1, Apr. 2025.
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