PENGARUH KEPEMILIKAN MANAJERIAL, DEWAN KOMISARIS INDEPENDEN, DAN UKURAN DEWAN DIREKSI TERHADAP BIAYA UTANG (Cost of Debt (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016 - 2018)

PRAMESTI, IRNINGDITHA ARDHYA (2020) PENGARUH KEPEMILIKAN MANAJERIAL, DEWAN KOMISARIS INDEPENDEN, DAN UKURAN DEWAN DIREKSI TERHADAP BIAYA UTANG (Cost of Debt (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016 - 2018). S1 thesis, Universitas Mercu Buana.

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Abstract

This study aims to determine the effect of Managerial Ownership, Independent Board of Commissioners, and Board of Directors Size on Cost of Debt (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2018). The object of this study uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2018. The sample in this study were 173 data from 49 companies that met the criteria. The sampling technique used in the study was purposive sampling method. The data analysis technique used is multiple linear regression analysis consisting of two variables, the dependent variable and the independent variable. The results of this study indicate that (1) Managerial Ownership has a negative and significant effect on Debt Costs, (2) Independent Board of Commissioners has a positive and insignificant effect on Debt Costs, (3) Board of Directors size has a negative and not significant effect on Debt Costs. Keywords: Managerial Ownership, Independent Board of Commissioners, Board of Directors Size, and Cost of Debt. Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Manajerial, Dewan Komisaris Independen, dan Ukuran Dewan Direksi terhadap Biaya Utang (Cost of Debt) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2016-2018). Objek Penelitian ini menggunakan perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2016-2018. Sampel dalam penelitian ini sebanyak 173 data dari 49 perusahaan yang memenuhi kriteria. Teknik pengambilan sampel yang digunakan dalam penelitian adalah metode purposive sampling. Teknik Analisis Data yang digunakan adalah analisis regresi linier berganda yang terdiri dari dua variabel yaitu variabel dependen dan variabel independen. Hasil penelitian ini menunjukan bahwa (1) Kepemilikan Manajerial berpengaruh negatif dan signifikan terhadap Biaya Utang, (2) Dewan Komisaris Independen berpengaruh positif dan tidak signifikan terhadap Biaya Utang, (3) Ukuran Dewan Direksi berpengaruh negatif dan tidak signifikan terhadap Biaya Utang. Kata kunci: Kepemilikan Manajerial, Dewan Komisaris Independen, Ukuran Dewan Direksi, dan Biaya Utang (Cost of Debt).

Item Type: Thesis (S1)
Call Number CD: FE/AK. 20 105
NIM/NIDN Creators: 43216010033
Uncontrolled Keywords: Kepemilikan Manajerial, Dewan Komisaris Independen, Ukuran Dewan Direksi, dan Biaya Utang (Cost of Debt).
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
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 > 657.48 Analytical (Financial) Accounting/Analisis (Keuangan) Akuntansi
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 11 Feb 2022 07:30
Last Modified: 11 Feb 2022 07:30
URI: http://repository.mercubuana.ac.id/id/eprint/55867

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