Pengaruh Risiko Bisnis Dan Non Debt Tax Shield Terhadap Kebijakan Hutang Pada Perusahaan Basic Materials Di Bursa Efek Indonesia Tahun 2020 - 2023

Abstract

This study aims to test and determine the effect of business risk and non-debt tax shield on debt policy in Basic Materials companies on the Indonesia Stock Exchange in 2020 - 2023. The data used in this study are secondary data. The population in this study are Basic Materials companies listed on the Indonesia Stock Exchange in 2020-2023. The sampling technique used was purposive sampling method and obtained 357 samples consisting of 100 companies. Hypothesis testing is done with multiple linear regression analysis. The results of hypothesis testing in this study indicate that business risk and non-debt tax shield have no effect on debt polic