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primary topic: PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP DEBT MATURITY

PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP DEBT MATURITY
type: Thesis
type: Article
abstract: This study aims to examine the effect of growth opportunity, profitability, liquidity, and firm size on debt maturity in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange for the 2020–2024 period. This research is grounded in Agency Theory, Trade-Off Theory, and Pecking Order Theory to explain corporate financing behaviour in determining debt maturity structure. The study employed a quantitative approach using an unbalanced panel, resulting in 24 SOEs and 120 panel data observations, which were analyzed using panel regression through t-tests, F-tests, and classical assumption testing. The findings reveal that growth opportunity, liquidity, and firm size do not affect debt maturity, while profitability has a positive effect on debt maturity. These results indicate that SOEs do not base their debt maturity decisions on growth prospects, liquidity strength, or firm scale, but rather on profitability, which strengthens lenders’ trust in providing long-term financing. The evidence aligns with Trade-Off Theory, which argues that profitable firms can bear long-term debt costs, and is consistent with Agency Theory, suggesting that higher profitability reduces information asymmetry and agency conflicts between managers and creditors, though the results differ from Pecking Order Theory predictions for the other variables. This study contributes to empirical evidence on debt maturity behaviour in Indonesian SOEs and offers insights into their capital structure decisions.
date: 2026-01-27
status: published
author list: authors
type: EPrint
type: ThesisEPrint
is part of: repository
has document: PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP DEBT MATURITY (Text)
has version: PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP DEBT MATURITY (Text)
has published: PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP DEBT MATURITY (Text)
subject: 657.42 Akuntansi

PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP DEBT MATURITY (Text)
type: Document
has file: 22108040068_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf
has part: 22108040068_BAB-I_IV-atau-V_DAFTAR-PUSTAKA.pdf

PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP DEBT MATURITY (Text)
type: Document

UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

FAKULTAS EKONOMI DAN BISNIS ISLAM, UIN SUNAN KALIJAGA YOGYAKARTA
type: Organization

NIM.: 22108040068 Yazid Husna Luthfika
type: Person
given name: NIM.: 22108040068
family name: Yazid Husna Luthfika

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primary topic: PENGARUH GROWTH OPPORTUNITY, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP DEBT MATURITY

657.42 Akuntansi
type: Concept