Pengaruh Profitabilitas dan Likuiditas Terhadap Kebijakan Hutang Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022

Sella Nurmasita; Elmira Siska; Natal Indra

doi:10.55606/mri.v1i3.1294

Authors

Sella Nurmasita Universitas Bina Sarana Informatika
Elmira Siska Universitas Bina Sarana Informatika
Natal Indra Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.55606/mri.v1i3.1294

Keywords:

Profitability, Liquidity, Debt Policy

Abstract

This study aims to determine the effect of liquidity (CR) and profitability (ROA) on debt policy (DER) in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. This research was conducted in food and beverage sub-sector companies listed on the Indonesia Stock Exchange with a population of 84 in 2019-2022. The sampling method in this study used a purposive sampling technique so that a sample of 31 companies was obtained. This research is an associative quantitative research. The population in this study is the entire financial statements of the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2019 – 2022. Based on the results of the research conducted, it can be seen that the variables of profitability and liquidity partially have a negative and significant effect on debt policy. Simultaneously the variables of profitability and liquidity and sales growth have a positive and significant effect on debt policy

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