EFFECTS OF ASSET STRUCTURE, OPERATING CASH FLOW, AND PROFITABILITY ON DEBT POLICY IN PROPERTY AND REAL ESTATE COMPANIES ON THE INDONESIA STOCK EXCHANGE PERIOD 2013-2017

Meilianta Br Peranginangin, Cathrin Mutiara Saragih, Hantono Hantono, Namira Ufrida Rahmi, Siti Tiffany Guci

Abstract


This study aims to determine the effect of asset structure, operating cash flow, and profitability on debt policy in property and real estate companies in the Indonesia Stock Exchange in 2013-2017. The analytical method used is multiple linear regression, F test and t test. The results of the analysis of this study indicate that the structure of assets, operating cash flows, and profitability have a simultaneous effect on debt policy. Meanwhile the analysis partially shows that the asset structure, operating cash flows, and profitability do not partially affect debt policy.


Keywords


the asset structure; operating cash flow; profitability; debt policy

Full Text:

PDF


DOI: https://doi.org/10.32400/ja.24805.7.01.2018.33-41

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2019 Meilianta Br Peranginangin, Cathrin Mutiara Saragih, Hantono Hantono, Namira Ufrida Rahmi, Siti Tiffany Guci

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

FEB Publisher:
Program Studi Pendidikan Profesi Akuntansi
Fakultas Ekonomi dan Bisnis
Universitas Sam Ratulangi
Jl. Kampus Bahu - Manado, Sulawesi Utara
Indonesia 95115

ISEI Cooperation with:
Ikatan Sarjana Ekonomi Indonesia (ISEI)
d/a. Sekretariat Ikatan Sarjana Ekonomi
Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi
Jl. Kampus Bahu - Manado, Sulawesi Utara
Indonesia 95115