Abstract
<em>This study aims to determine the effect of asset structure, sales growth, and managerial ownership on debt policy. This research was conducted at companies in the coal sub-sector mining sector. The analytical method used in this research is multiple linear regression. The results of the research on asset structure have a positive and significant effect on debt policy, sales growth does not have a significant effect on debt policy and managerial ownership has no significant effect on debt policy in the coal mining sub-sector companies. The three variables of asset structure, sales growth, and managerial ownership simultaneously have a significant effect on debt policy in the coal mining sector sub-sector, which means that these three variables are considered by companies in making debt policies.</em>
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