PENGARUH PROFITABILITAS,STRUKTUR ASET, LIKUIDITAS, DAN PERTUMBUHAN PENJUALANTERHADAPKEBIJAKAN HUTANG ( Studi Kasus Perusahaan LQ 45 Yang Terdaftar di BEI Tahun 2011-2014)

Authors

  • Mona Aulia
  • Listiana Sri Mulatsih
  • Yuhelmi yuhelmi

Abstract

Policy decisions on debt is sourced from the use of debt. should consider the amount of the fixed costs arising from the debt, in the form of flowers. This study aims to determine the effect of Profitability, Asset Structure, Liquidity, and Sales Growth in the Company's debt to kebiajakn LQ 45 listed in the Indonesia Stock Exchange in the period 2011-2014. The independent variables were used in this study is the profitability, asset structure, liquidity, and growth in sales while the dependent variable is the debt policy. The research sample is 45 companies using saturation sampling technique, and using secondary data. Methods of data analysis used multiple linear regression analysis.
The results of this study Profitability negatively affect debt policy, asset structure does not affect the debt policy, liquidity negatively affect debt policy, and Sales Growth does not affect the debt policy.
Keywords :Profitability, Asset Structure, Liquidity, Sales Growth listed, and Debt policy

Published

2016-06-10