PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP BIAYA HUTANG (Studi Empiris pada Perusahaan Kompas 100 Periode Tahun 2014–2017)

PUTRO, AGUS SETYO (2019) PENGARUH GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA TERHADAP BIAYA HUTANG (Studi Empiris pada Perusahaan Kompas 100 Periode Tahun 2014–2017). S1 thesis, Universitas Mercu Buana Jakarta.

[img]
Preview
 Text (HAL COVER)
1. COVER.pdf
Download (63kB) | Preview
[img]
Preview
 Text (ABSTRAK)
2. abstrak.pdf
Download (125kB) | Preview
[img]
Preview
 Text (LEMBAR PERNYATAAN)
3. surat pernyataan sendiri.pdf
Download (760kB) | Preview
[img]
Preview
 Text (LEMBAR PENGESAHAN)
4. lembar pengesahan skripsi.pdf
Download (432kB) | Preview
[img]
Preview
 Text (KATA PENGANTAR)
5. Kata Pengantar.pdf
Download (183kB) | Preview
[img]
Preview
 Text (DAFTAR ISI)
6. Daftar Isi.pdf
Download (113kB) | Preview
[img]
Preview
 Text (DAFTAR TABEL)
8. DAFTAR TABEL.pdf
Download (106kB) | Preview
[img]
Preview
 Text (DAFTAR GAMBAR)
7. DAFTAR GAMBAR.pdf
Download (103kB) | Preview
[img] Text (BAB I)
9. Bab I.pdf
Restricted to Registered users only
Download (151kB)
[img] Text (BAB II)
10. Bab II.pdf
Restricted to Registered users only
Download (323kB)
[img] Text (BAB III)
11. Bab III.pdf
Restricted to Registered users only
Download (313kB)
[img] Text (BAB IV)
12. Bab IV..pdf
Restricted to Registered users only
Download (267kB)
[img] Text (BAB V)
13. Bab V.pdf
Restricted to Registered users only
Download (172kB)
[img] Text (DAFTAR PUSTAKA)
14. Daftar Pustaka.pdf
Restricted to Registered users only
Download (260kB)
[img] Text (LAMPIRAN)
15. Lampiran.pdf
Restricted to Registered users only
Download (453kB)

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)
Call Number CD: FE/AK. 19 746
NIM/NIDN Creators: 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 > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 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
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
700 Arts/Seni, Seni Rupa, Kesenian > 720 Architecture/Arsitektur > 725 Public Structures Architecture/Arsitektur Struktur Umum > 725.2 Commercial and Communication Buildings/Arsitektur Gedung Perdagangan dan Komunikasi > 725.24 Financial Institutions/Lembaga Keuangan
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 09 Jul 2022 04:26
Last Modified: 09 Jul 2022 04:26
URI: http://repository.mercubuana.ac.id/id/eprint/64860

Actions (login required)

View Item View Item
UMB Repository is powered by EPrints 3 which is developed by the School of Electronics and Computer Science at the University of Southampton. More information and software credits.