PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP BIAYA HUTANG

PUTRO, AGUS SETYO (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP BIAYA HUTANG. S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to examine the effect o f good corporate governance, and earnings management on debt costs. These good corporate governance variables are proxied by independent commissioners and institutional ownership. Earnings management variable is proxied by accrual quality. The object in this study was the Kompas 100 company that was listed on the Indonesian stock exchange during 2014-2017. Based on the purposive sampling method, 28 companies were obtained as samples, so that during the 4 years o f observation there were 112 annual reports analyzed. The data analysis technique used is multiple linear regression analysis techniques. The results of this study indicate that independent commissioners, institutional ownership do not have a significant influence on the cost o f debt, while earnings management has a significant influence on the cost o f debt. Keywords: Independent Commissioner, Institutional Ownership, Profit Management and Debt Costs. Penelitian ini bertujuan untuk menguji pengaruh corporate governance, dan manajemen laba terhadap biaya hutang. Variabel good corporate governance ini diproksikan dengan komisaris independen dan kepemilikan institusional. Variabel manajemen laba diproksikan dengan kualitas akrual. Objek dalam penelitian ini adalah perusahaan Kompas 100 yang terdaftar di bursa efek Indonesia selama tahun 2014-2017. Berdasarkan metode purposive sampling, diperoleh 28 perusahaan sebagai sampel, sehingga selama 4 tahun pengamatan terdapat 112 laporan tahunan dianalisis. Teknik analisis data yang digunakan adalah teknik analisis regresi liner berganda. Hasil penelitian ini menunjukan bahwa komisaris independen, kepemilikan institusional tidak memiliki pengaruh secara signifikan terhadap biaya hutang, sedangkan manajemen laba memiliki pengaruh secara signifikan terhadap biaya hutang. Kata kunci : Komisaris Independen, Kepemilikan Institusional, Manajemen Laba dan Biaya Hutang.

Item Type: Thesis (S1)
NIM: 43213120156
Uncontrolled Keywords: Komisaris Independen, Kepemilikan Institusional, Manajemen Laba dan Biaya Hutang.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.1 Constructive Accounting/Akuntansi Konstruktif
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.42 Cost Accounting/Akuntansi Biaya
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Virda Syifa
Date Deposited: 13 Sep 2019 03:15
Last Modified: 13 Sep 2019 03:15
URI: http://repository.mercubuana.ac.id/id/eprint/50383

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