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

Authors

  • Meilianta Br Peranginangin
  • Cathrin Mutiara Saragih University of Prima Indonesia
  • Hantono Hantono University of Prima Indonesia
  • Namira Ufrida Rahmi University of Prima Indonesia
  • Siti Tiffany Guci University of Prima Indonesia

DOI:

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

Keywords:

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

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.

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Published

2018-06-30

Issue

Vol. 7 No. 01 (2018): Accountability

Section

Articles

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