PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN DI INDONESIA: STUDI PERBANDINGAN ANTARA PERUSAHAAN YANG MEMILIKI DEBT TO EQUITY RATIO LEBIH DARI 4:1 DAN KURANG DARI 4:1

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PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN DI INDONESIA: STUDI PERBANDINGAN ANTARA PERUSAHAAN YANG MEMILIKI DEBT TO EQUITY RATIO LEBIH DARI 4:1 DAN KURANG DARI 4:1

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Title: PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN DI INDONESIA: STUDI PERBANDINGAN ANTARA PERUSAHAAN YANG MEMILIKI DEBT TO EQUITY RATIO LEBIH DARI 4:1 DAN KURANG DARI 4:1
Author: Ramadhan, Muhammad Rheza; Frandyanto, Satria Agus; Riandoko, Riko
Abstract: This research finds the effect of thin capitalization rule implementation to company leverage in Indonesia. This study used leverage data in 2015 (before the implementation) and 2016 (after the implementation). The data was seperated with the leverage above 4:1 and below 4:1. The data was processed using paired sample t-test. Based on hand-collected sample of 76 publicity- listed indonesian firms for the 2015 and 2016 year, we found that the thin capitalization rule significantly affected company leverage in both the sample with Debt to Equity Ratio above 4:1 and Debt to Equity Ratio below 4:1.
URI: http://repository.widyatama.ac.id/xmlui/handle/123456789/8605
Date: 2017-07-20


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