Sucita, Atma and Oktavia, Reni and Kesumaningrum, Ninuk Dewi and Lindrianasari, Lindrianasari (2020) STRUKTUR ASET, FREE_CASH FLOW DAN INVESTMENT OPPORTUNITY SET (IOS) TERHADAP KEBIJAKAN HUTANG PERUSAHAAN BUMN DI INDONESIA. In: Kemanfaatan Informasi Akuntansi dalam Korporasi. Special Edition, 1 . Pustaka Media, Lampung, pp. 1-19. ISBN 978-623-6569-28-3

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Abstract

This study aims to analyze the effect of asset structure, free cash flow and Investment Opportunity Set (IOS) on debt policy. The population in this study were all state-owned companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018, totaling 20 companies. This study uses quantitative methods with secondary data obtained from the websites of each BUMN company. The number of samples in this study amounted to 94 after deducting outlier data. Data analysis used multiple linear regression analysis with IBM SPSS Statistics 26 program. The results of this study indicate that asset structure has a negative effect on debt policy, free cash flow has a positive effect on debt policy. Meanwhile, the Investment Opportunity Set (IOS) has no effect on debt policy. Keywords: Asset Structure, Free Cash Flow, Investment Opportunity Set (IOS), Debt Policy

Item Type:	Book Section
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User:	Reni Reni Oktavia
Date Deposited:	24 Jan 2022 01:16
Last Modified:	24 Jan 2022 01:16
URI:	http://repository.lppm.unila.ac.id/id/eprint/38251

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