Wawasan Volume XXVII – 1 Christian Timotius Peilouw

PENGARUH KEPEMILIKAN ASING TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI VARIABELL INTERVENING

Christian Timotius Peilouw^1*,

¹Jurusan Akuntansi – Fakultas Ekonomi

Universitas Katolik Widya Karya

email: [email protected]

ABSTRACT

The purpose of this study is to know the influence of stock ownership by foreigner on debt policy which use agency theory, with variables of profitability intervening. The samples used were 330 companies non-bank and finance listes on BEI (Indonesia Stock Exchange) over the period of 2015-2016. The data collection technique used is the purposive sampling method. The data analysis technique used is Path Analysis.
The analysis shows that stock ownership by foreigner do not affect the profitability. Stock ownership by foreigner do not affect debt policy. Profitability affects debt policy. Stock ownership by foreigner do not affect debt policy with variables of profitability intervening.

Keyword: Debt policy, foreign ownership, profitability

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PENGARUH ASING TERHADAP KEBIJAKANHUTANG DENGAN PROFITABILITAS SEBAGAI VARIABELL INTERVENING