Hubungan Risiko Bisnis dengan Financial Leverage

Authors

  • Saiful Bahgia Politeknik Kutaraja, Banda Aceh, Aceh

DOI:

https://doi.org/10.61393/heiema.v2i1.95

Keywords:

Financial Leverage, Business Risk

Abstract

This study aims to test the relationship between business risk and financial leverage in manufacturing companies listed on the Indonesia Stock Exchange in 2017-2021. The data analysis method in this study uses multiple linear regression to predict the influence of independent variables. The population in this research is a manufacturing company listed on the Indonesia Stock Exchange from 2017 to 2021. The sampling method in this study is the purposive sampling method. The results showed a relationship between business risk and financial leverage; this shows that the higher the business risk, the higher the company's financial leverage, so the company will be more careful in using sources of funds from debt.

References

Bahgia, S., & Azlina. (2022). Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan. HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 1(2), 11–21.

Faramitha, C. Y., Husen, S., & Anhar, M. (2020). Pengaruh Risiko Bisnis Terhadap Tax Avoidance dengan Leverage sebagai Variabel Intervening. Jurnal Akuntansi Dan Manajemen, 17(01), 73–81. https://doi.org/10.36406/jam.v17i01.345

Mariana. (2022). Informasi Akuntansi dan Keputusan kredit. Bintang Semesta Media.

Mariana, & Ibrahim, A. (2022). Determinan Cash Holding pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Pendahuluan. HEI EMA: Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 1(1), 1–13. http://jurnal.stisalhilalsigli.ac.id/index.php/jhei/article/view/28

Mariana, Nadiarsyah, & Abdullah, S. (2018). Informasi Akuntansi, Informasi NonAkuntansi, dan Keputusan Pemberian Kredit. Jurnal Reviu Akuntansi Dan Keuangan, 8(2), 177–186. https://doi.org/10.22219/jrak.v8i

Ramadana, S. W., & Agustina. (2022). Pengaruh Dividend Payment dan Leverage terhadap Cash Holding pada Perusahaan Building Construction Bursa Efek Indonesia. HEI EMA: Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 1(2), 1–10.

Sawitri, N. P. Y. R., & Lestari, P. V. (2015). Pengaruh Risiko Bisnis, Ukuran Perusahaan dan Pertumbuhan Penjualan Terhadap Struktur Modal. E-Jurnal Manajemen Unud, 4(5), 1238–1251.

Stela, A. K. A., & Rhumah, A. M. A. (2017). Effect of Board Diversity, Audit Committee, Managerial Ownership, Ownership of Institutional, Profitability and Leverage on Value of the Firm. International Journal of Financial Management (IJFM), 8(1), 1–10. https://www.iiste.org/Journals/index.php/RJFA/article/view/35034

Utami, N. (2018). Pengaruh Risiko Bisnis, Likuiditas Dan Profitabilitas Terhadap Struktur Modal Pada Perusahaan Properti Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Bisnis, Ekonomi Dan Sosial, Vol 10 No(Oktober), 5–24.

Downloads

Published

2023-01-17

How to Cite

Bahgia, S. (2023). Hubungan Risiko Bisnis dengan Financial Leverage. HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen Dan Akuntansi, 2(1), 44–50. https://doi.org/10.61393/heiema.v2i1.95

Issue

Section

Articles