The Effect of Corporate Debt Maturity on Performance Volatility in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018

被引：0
|
作者：
Hsb, Khoirun Nisa [1 ]
Patrisia, Dina [1 ]
机构：
[1] Univ Negeri Padang, Padang, Indonesia
来源：
PROCEEDINGS OF THE 5TH PADANG INTERNATIONAL CONFERENCE ON ECONOMICS EDUCATION, ECONOMICS, BUSINESS AND MANAGEMENT, ACCOUNTING AND ENTREPRENEURSHIP (PICEEBA-5 2020) | 2020年 / 152卷
关键词：
performance volatility; debt maturity; size; sales growth; age; leveragee and industry; CAPITAL STRUCTURE; FLOW VOLATILITY;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The purpose of this study is to determine the effect of corporate debt maturity on performance volatility and examine the role of size and sales growth in moderating the relationship between corporate debt maturity on performance volatility. Based on the data adequacy criteria, The final sample of the study consisted of 239 observations. Companies in this study are companies in the basic and chemical industries registered from 2014-2018 on the Indonesia Stock Exchange. The type of data used in this study is secondary data obtained from IDX. Analysis of this research uses multiple linear regression analysis by using the SPSS program. The results of multiple regression analysis show that corporate debt maturity has a negative and significant effect on performance volatility. If performance volatility is measured using SDPBV, It has no significant effect if using SDROA. Furthermore, ize can strengthen the relationship between corporate debt maturity and performance volatility as measured with SDPBV, Meanwhile sales growth cannot moderate this relationship.
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页码：475 / 486
页数：12
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