Pengaruh Free Cash Flow terhadap Kebijakan Hutang

  • Lulu Almarjan Universitas Muhammadiyah Sukabumi
  • Deni Muhammad Danial Universitas Muhammadiyah Sukabumi
  • Dicky Jhoansyah Universitas Muhammadiyah Sukabumi

Abstract

This study aims to determine how much influence the free cash flow on debt policy at PT Indofood Sukses Makmur Tbk. The method used in this research is descriptive and associative methods with quantitative approaches. The data used is PT Indofood's annual financial statement data for 8 years from 2011 to 2018. The statistical test used is calculation, analysis using simple linear regression including the coefficient of determination test. The results showed that the free cash flow variable gained a significance value of 0.008, which means that there was an influence of free cash flow on the corporate debt policy of PT Indofood Sukses Makmur Tbk. Conclusion, there is a significant influence and strong relationship with the positive direction of the variable free cash flow (free cash flow) on the debt policy at PT Indofood Sukses Makmur Tbk.

Keywords: Free Cash Flow, Debt Policy

References

Agus Harjito dan Martono. (2007). Manajemen Keuangan, Yogyakarta, Ekonisia

Buchory, H.A & Saladin, D. (2010). Manajemen Pemasaran. Bandung : Linda karya

Dharmmesta, Basu Swastha dan T. Hani, Handoko. 2014. Manajemen Pemasaran Analisis Perilaku Konsumen. Yogjakarta: BPFE Yogjakarta.

Ika Sasti, ferina and Rina Tjandrakirana, Rina and Ilham , Ismail. (2015). Pengaruh Kebijakan Dividen, Kebijakan Hutang, dan Profitabilitas Terhadap Nilai Perusahaan. Jurnal Akuntanika 1 (2).

Sudarso, Erik. (2016). Kualitas Layanan, Nilai Fungsional, Nilai Emosional, dan Kepuasan Konsumen : Sebuah Studi Kasus. Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 5 (3)

Sugiyono. (2013) Metodelogi Penelitian Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta

Surachman S. (2008). Dasar-Dasar Manajemen Merek. Malang: Bayumedia Publishing.

Surjaatmadja, Surachman. (2008). Dasar-dasar Manajemen Merek. Edisi Pertama. Cetakan Pertama. Malang, Jawa Timur: Banyumedia Publishing-Malang.

WR Murhadi. (2013). Analisis Laporan Keuangan: Proyeksi dan Valuasi Saham. Jakarta: Salemba Empat
Published
2020-06-26
Abstract viewed = 256 times
PDF downloaded = 337 times