PENGARUH STRUKTUR ASET, UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG (Studi pada Perusahaan Farmasi periode 2010-2014)

Abstract

This study aimed to analyze the influence of asset structure, firm size and growth of the Company's Debt Policy. The data used is a pharmaceutical company's financial statements listed in the Indonesia Stock Exchange in 2010-2014. The sampling technique in this study using purposive sampling with the amount of data processed as many as 40. The results showed that the structure of assets affect the Debt Policy , firm size and growth of the company does not affect the debt policy, while simultaneously variable asset structure, company size and growth of the Company affect the debt policy. The coefficient of determination shows that the regression model of 45,9% debt policy variable changes caused by the three variables studied, while the remaining 54.1 % is influenced by other factors not included into the research model . Keywords : Structure Assets , firm Size , Growth Company , Debt Policy