Faktor-faktor yang Mempengaruhi Kebijakan Hutang (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)

Christine Dwi K.S
buwenfa@yahoo.co.uk
Lidya Agustna
Se Tin
Dosen Tetap Fakultas Ekonomi Jurusan Akuntansi Universitas Kristen Maranatha
Jl. Suria Sumantri 65 Bandung 40164

ABSTRACT
In the last several years, there has been increased theoretical emphasis on the agent-principal
problem as it applies to corporate finance. This paper is an attempt to empirically test for the
presence of the agency costs and their relation to the debt policy of corporations.This research
analyze the factors influence debt policy at manufacturing firms in Indonesia. Analyzing
tools in this research is multiple regression analysis.The result of this research shows firms
size, profitability and free cash flow have significant influence to debt policy. But manajer
ownership, institutional ownership, dividend policy and structure asset don’t have
significant influence to debt policy. The simultant result for the seven variables have
significant influence to debt policy 15,2% with p-value=0,000

Kata Kunci: debt policy, the factors influenced, manufacturing firms

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