PENGARUH PAJAK PENGHASILAN, BEBAN BUNGA, DEPRESIASI, DAN KEBIJAKAN DIVIDEN TERHADAP KEBIJAKAN PENDANAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2008-2012
| Main Authors: | Puji Astuti, 10.05.52.0130, Wahyu Widati, Listyorini |
|---|---|
| Format: | Article eJournal |
| Bahasa: | eng |
| Terbitan: |
Students' Journal of Accounting and Banking
, 2014
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| Online Access: |
http://www.unisbank.ac.id/ojs/index.php/fe8/article/view/2294 |
Daftar Isi:
- The purpose of this study was to determine the effect of Income Tax , Interest Expense , Depreciation , and Dividend Policy on Funding Policy Manufacturing Company listed on the Indonesia Stock Exchange in the period 2008-2012 . The ratio used in this study using Devident Payout as an independent variable ( free ) and Debt to Equity Ratio as the dependent variable . This research is associative research that aims to determine the relationship between two or more variables . The population of this study are all companies listed on the Indonesia Stock Exchange 2008-2012 period . The sample used by 26 companies . Data collection techniques used were obtained documentation that the data is secondary data . Methods of data analysis using multiple linear regression analysis F test and t test - a test of hypothesis testing . This study shows that the variable Income Tax , Interest Expense , and Dividend Policy Funding significantly influence policy while depreciation variable effect is not significant to Funding Policy.Keywords: Tax Income, Interest Expense, Depreciation, Dividend Policy and funding policy