SITI, MUNAWAROH (2024) PENGARUH TANGIBILITY, FREE CASH FLOW, DAN RISIKO BISNIS TERHADAP KEBIJAKAN UTANG. S1 thesis, UNIVERSITAS ISLAM NUSANTARA.
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Abstract
Debt policy is a strategy used by companies to manage and optimize the use of their debt. The co-19 pandemic and poor economic conditions have caused many companies to take funding sources using debt without paying attention to existing risks. So that many companies are close to bankruptcy, therefore a debt policy is needed. This study aims to determine the effect of tangibility, free cash flow, and business risk on debt policy. Debt policy in this study is measured using Debt To Equity Ratio (DER). The population in this study is the financial statement data of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) for 5 years, namely from 2018-2022. The research method used is quantitative method, data collection techniques using documentation in the form of secondary data. Sample selection using purposive sampling. Based on purposive sampling from 37 companies, 14 transportation and logistics companies were obtained that met the sample criteria. The data analysis technique used in this study using multiple regression analysis using the SPSS Version 25 application. The results of this study indicate that tangibility affects debt policy, free cash flow affects debt policy, and business risk affects debt policy. While simultaneously showing that tangibility, fcf, and business risk affect debt policy. Keywords: Tangibility, Free Cash Flow, Business Risk and Debt Policy
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi > Akuntansi (S1) |
| Depositing User: | SITI GANIAH MAULANY |
| Date Deposited: | 27 Oct 2025 02:21 |
| Last Modified: | 27 Oct 2025 02:21 |
| URI: | http://repository.uninus.ac.id/id/eprint/348 |
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