The Effect of Company Size on Debt Policy Through Asset Structure in Insurance Companies Listed on the Indonesian Stock Exchange

Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 04

Abstract

This study aims to examine the effect of company size on debt policy through the asset structure of insurance companies listed on the Indonesia Stock Exchange for the period 2016 to 2021. The population in this study is 17 companies listed on the Indonesia Stock Exchange. Data obtained from the financial reports for 2016 to 2021 which have been published. Obtained a total sample of 14 companies. The analysis technique used is path analysis and hypothesis testing with a constant of 5%. In this study the data were normally distributed, the data did not occur multicollinearity and there were no symptoms of heteroscedasticity. Of the 84 existing research samples, as many as 8 company data samples had to be omitted (outlier data). This is intended to remove extreme data that can cause the data distribution to become normal, so that the remaining 76 samples of data are used. The results of the study show that firm size influences debt policy through asset structure.

Authors and Affiliations

Agung Nurmansyah

Keywords

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  • EP ID EP726981
  • DOI 10.47191/jefms/v6-i4-09
  • Views 52
  • Downloads 0

How To Cite

Agung Nurmansyah (2023). The Effect of Company Size on Debt Policy Through Asset Structure in Insurance Companies Listed on the Indonesian Stock Exchange. Journal of Economics, Finance and Management Studies, 6(04), -. https://europub.co.uk/articles/-A-726981