KEBIJAKAN UTANG PERUSAHAAN DAN EFEKTIVITAS KEBIJAKAN PEMBATASAN DEBT-TO-EQUITY RATIO (DER) STUDI EMPIRIS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010 - 2012
The government plans to re-enact debt-to-equity ratio (DER) limitation policy to regulate financing activity of business enterprise. DER limitation policy is a policy which limiting the interest expense that can be recognized as fiscal cost thus reducing the tax deductibility of interest. This study...
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| Main Authors: | , |
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| Format: | Theses and Dissertations NonPeerReviewed |
| Published: |
[Yogyakarta] : Universitas Gadjah Mada
2013
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| Subjects: | |
| Online Access: | https://repository.ugm.ac.id/127287/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=67536 |
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| Institution: | Universitas Gadjah Mada |