BEBERAPA FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR PUBLIK

WIHANANTO, WIHANANTO BEBERAPA FAKTOR YANG MEMPENGARUHI KEBIJAKAN HUTANG PERUSAHAAN MANUFAKTUR PUBLIK. KAJIAN AKUNTANSI. ISSN 1907-1442

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    Abstract

    This study aims to find out the influence of free cash flow (FCF), the ratio of fixed assets (FAR), and managerial ownership (MOWN) against the policies hutang. Purpose sampling used to determine a sample of 42 firms from all populations listed manufacturing companies in Indonesia Stock Exchange . Using descriptive quantitative research methods. Using mul- tiple regression analysis tool. The results showed free cash flow (FCF), tetep assets ratio (FAR), and managerial ownership (MOWN) simultaneously significantly affect the debt policy on manufacturing firms on the JSE. Second, the partial free cash flow (FCF), has a significant effect on debt policy on manufacturing firms on the JSE. While fixed asset ratio (FAR) and managerial ownership (MOWN) have no significant impact on debt policy on manufacturing companies in the JSE. Key words: free cash flow, managerial ownership, debt policy.

    Item Type: Article
    Subjects: 600 Teknologi
    Divisions: Fakultas Ekonomi > Akuntansi
    Depositing User: Sri Lestari
    Date Deposited: 05 Mar 2012 11:27
    Last Modified: 05 Mar 2012 11:27
    URI: http://repository.upnyk.ac.id/id/eprint/2379

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