Proceedings of the 5th Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020)

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

Authors
Khoirun Nisa Hsb, Dina Patrisia
Corresponding Author
Khoirun Nisa Hsb
Available Online 27 November 2020.
DOI
10.2991/aebmr.k.201126.053How to use a DOI?
Keywords
performance volatility, debt maturity, size, sales growth, age, leveragee and industry
Abstract

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.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 5th Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
27 November 2020
ISBN
978-94-6239-280-9
ISSN
2352-5428
DOI
10.2991/aebmr.k.201126.053How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Khoirun Nisa Hsb
AU  - Dina Patrisia
PY  - 2020
DA  - 2020/11/27
TI  - The Effect of Corporate Debt Maturity on Performance Volatility in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2014-2018
BT  - Proceedings of the 5th Padang International Conference On Economics Education, Economics, Business and Management, Accounting and Entrepreneurship (PICEEBA-5 2020)
PB  - Atlantis Press
SP  - 475
EP  - 486
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201126.053
DO  - 10.2991/aebmr.k.201126.053
ID  - Hsb2020
ER  -