PENGARUH KEPEMILIKAN INSTITUSIONAL, KEBIJAKAN DIVIDEN, PROFITABILITAS DAN TARIF PAJAK TERHADAP KEBIJAKAN HUTANG (Study kasus pada Perusahaan Property&Real Estate yang terdaftar di BEI pada tahun 2014-2017)

Abstract

Abstract

                    For four years starting in the 2014-2017 period Debt policy in property & real estate companies has increased and decreased every two years. In this study the author will discuss institutional ownership, dividend policy, profitability and tax rates that can affect debt policy. The purpose of this study is (1) To find out whether Institutional Ownership influences Debt Policy (2) To find out whether the Dividend Policy influences Debt Policy (3) To find out whether Profitability has an effect on Debt Policy (4) To find out whether the Tax Rate affects Policy Debt.               Research This thesis uses a type of research that replicates development. This study included Explanatory Research. This study took samples from the population using purposive sampling technique. By using two types of variables, namely Dependent Variables (dependent variables) and independent variables (independent variables). The results of this study are institutional ownership variables that have a significant effect on debt policy, dividend policy has a significant effect on debt policy, profitability has no significant effect on dividend policy, tax rate variables do not significantly influence debt policy Keywords: Institutional Ownership, Dividend Policy, Profitability and Tax Rates.