PENGARUH THIN CAPITALIZATION RULE PADA LEVERAGE PERUSAHAAN MASUK BURSA DI INDONESIA
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 processed using paired sample t-test. Based on hand-collected sample of 69 p...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Muhammadiyah University Press
2017-09-01
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Series: | Riset Akuntansi dan Keuangan Indonesia |
Online Access: | http://journals.ums.ac.id/index.php/reaksi/article/view/4912 |