EFFECTS OF ASSET STRUCTURE, OPERATING CASH FLOW, AND PROFITABILITY ON DEBT POLICY IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017
Journal Title: Jurnal Accountability - Year 2018, Vol 7, Issue 1
Abstract
This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression, F test and t test. The results of the analysis of this study indicate that the structure of assets, operating cash flows, and profitability have a simultaneous effect on debt policy. Meanwhile the analysis partially shows that the asset structure, operating cash flows, and profitability do not partially affect debt policy.
Authors and Affiliations
Meilianta Br Peranginangin, Cathrin Mutiara Saragih, Hantono Hantono, Namira Ufrida Rahmi, Siti Tiffany Guci
PENGARUH PERENCANAAN, KAPASITAS SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENYERAPAN ANGGARAN BELANJA DAERAH PADA PEMERINTAH KABUPATEN KEPULAUAN TALAUD
The absorption of the budget is a very important part in the Government's financial management both central government or local governments, it is because the level of absorption of the budget can be used as an indicato...
Pengaruh Struktur Kepemilikan, Likuiditas Dan Leverage Terhadap Financial Distress
The purpose of this study was to determine the variables that contribute to financial distress at the manufacturing company. Another aim is to conclusion the solution for the financial distress, relation to the variable-...
ANALISIS PENGAKUAN PENDAPATAN DAN BEBAN PADA PT.PEGADAIAN (PERSERO) CABANG MEGAMAS
Companies are required to arrange their financial statements because it is the important basis to determine the recognition of revenues and expenses in accordance with the applicable rules. The research object in this ca...
Analisis Perhitungan, Pencatatan Dan Pelaporan Pajak Penghasilan Pasal 23 Atas Pengadaan Barang Dalam Hal Ini Jasa Penyewaan Barang Berat Pada PT.William Makmur Perkasa
In running the government, a State must run the economy well. This affects the country for the prosperity of society development in order to achieve the objectives set by the State Act. One aspect in the implementation o...
ANALISIS PENERAPAN PSAK NO. 45 TENTANG PELAPORAN KEUANGAN ENTITAS NIRLABA PADA JEMAAT GMIST PNIEL BIAU KAB, KEP. SITARO
Profit entity is an organization that can be owned by the government or private sector owned, its main purpose is not for profit. One nonprofit entity engaged in religious church. As a nonprofit entity, the church should...