PENGARUH LIKUIDITAS, PROFITABILITAS DAN RISIKO BISNIS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR

Authors

  • I Kd Adi Wijaya Kusuma Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
  • Putu Kepramareni Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar
  • Ni Luh Gde Novitasari Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Keywords:

Debt policy, current ratio, return on assets, degree of operation leverage

Abstract

To the effect this research to know if liquidity, profitability and influential business risk to debt policy on enrolled manufacturing business at BEI period 2014 2017. Sample in observational utilizes method purposive is sampling. Sample that is utilized is as much 92 firms with 368 analisis's watch and tech that is utilized is bifilar linear regression. analisis's result points out that Current Ratio (CR) one that constitutes from negative influential liquidity ratio to debt policy and Return On Assets (ROA) one that constitutes from ratio profitability not having for to debt policy, Degree of Operation Leverage (DOL) one that constitutes from risk ratio carry on business having for positive to debt policy.

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Issue

Vol. 1 No. 1 (2019): Kumpulan Hasil Riset Mahsiswa Akuntansi (KHARISMA)

Section

Articles