Year: 2024
Type: article
Abstract: The monetary obligation represents a pivotal exogenous financial mechanism employed by corporate entities to procure requisite pecuniary resources. The fundamental objective of this scholarly investigation is to scrutinize the determinative variables impacting the Debt Policy within the Cosmetic Manufacturing Sector enterprises registered on the Indonesian Stock Exchange (IDX) during the chronological interval of 2013-2015. The methodological approach implemented encompasses multivariate regression analytical techniques. Empirical findings demonstrated that profitability exhibits a statistically significant positive correlation with Debt Policy, whereas Asset Structure manifests an inverse relationship, and Liquidity similarly demonstrates a negative correlation with the organizational Debt Policy. Keywords: Profitability, Asset Structure, Liquidity, Debt Policy
Source: EKBIS (Ekonomi & Bisnis)
Institution: Politeknik Piksi Ganesha
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4405940292