PENGARUH STRUKTUR ASET, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN HUTANG

DINI NOVITA SARI, . (2020) PENGARUH STRUKTUR ASET, LIKUIDITAS DAN INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN HUTANG. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh struktur aset, likuiditas, dan investment opportunity set terhadap kebijakan hutang. Objek yang digunakan dalam penelitian ini yaitu perusahaan manufaktur sektor industri barang konsumsi yang terdaftar pada Bursa Efek Indonesia dengan periode tiga tahun yaitu tahun 2016-2018. Penentuan sampel menggunakan teknik purposive sampling dengan jumlah akhir sampel sebanyak 115 sampel. Struktur aset diukur dengan menggunakan ratio tangibility asset, likuiditas diukur dengan menggunakan quick ratio atau acid test, investment opportunity set diukur dengan capital expenditure to book value Asset ratio, dan kebijakan hutang diukur dengan debt to capitalitazion ratio. Penelitian ini menggunakan analisis regresi linier berganda yang diproses dengan SPSS versi 25. Hasil dari penelitian ini menunjukkan bahwa struktur aset terbukti berpengaruh positif signifikan terhadap kebijakan hutang, likuiditas berpengaruh negatif signifikan terhadap kebijakan hutang, dan investment opportunity set tidak berpengaruh terhadap kebijakan hutang. This study aims to analyze the effect of asset structure, liquidity, and investment opportunity sets on debt policy. The object used in this study is manufacturing companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange with a period of three years, on 2016-2018. Determination of the sample using purposive sampling technique with a final sample size of 115 samples. Asset structure is measured using the asset tangibility ratio, liquidity is measured using a quick ratio or acid test, investment opportunity set is measured by capital expenditure to book value Asset ratio, and debt policy is measured by debt to capitalitazion ratio. This study uses multiple linear regression analysis that is processed with SPSS version 25. The results of this study indicate that asset structure has a significant positive effect on debt policy, liquidity has a significant negative effect on debt policy, and investment opportunity set has no effect on debt policy.

Item Type:	Thesis (Sarjana)
Additional Information:	1.) Dr. Etty Gurendrawati, S.E., M.Si., 2.) Hafifah Nasution, S.E., M.S.Ak.,
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 5505 not found.
Date Deposited:	03 Sep 2020 21:51
Last Modified:	03 Sep 2020 21:51
URI:	http://repository.unj.ac.id/id/eprint/9297

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