WULANDARI, DIAH AYU (2020) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, EARNING MANAGEMENT, DEWAN KOMISARIS INDEPENDEN DAN KEPEMILIKAN INSTITUSIONAL TERHADAP BIAYA UTANG (STUDY PADA INDUSTRI BARANG KONSUMSI DI BURSA EFEK INDONESIA). S2 thesis, Universitas Mercu Buana Jakarta.
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Abstract
This study aims to determine the effect of corporate social responsibility, earning management, independent board of commissioners, ownership structure on debt costs. This study uses secondary data. The population in this study were all companies in the consumer goods sector on the IDX. The sampling technique used was purposive sampling by obtaining a sample of 30 samples. The analysis of this study used the SPSS program to test the research data. The results of the study conclude that corporate social responsibility hasn’t a significant effect on the cost of debt, earning management has an effect on the cost of debt, the independent board of commissioners has a significant effect on the cost of debt, institusional ownership hasn’t a significant effect on the cost of debt. Keyword: corporate social responsibility, earning management, independent board of commissioners, institusional ownership, cost of debt Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility, earning management, dewan komisaris independen, struktur kepemilikan terhadap biaya utang. penelitian ini memakai data sekunder. Populasi pada penelitian ini adalah seluruh perusahaan sektor barang konsumsi di BEI. Teknik pengambilan sampel yang digunakan adalah purposive Sampling dengan memperoleh sampel sebanyak 30 sampel. Analisis penelitian ini menggunakan program SPSS untuk menguji data penelitian. Hasil penelitian menyimpulkan bahwa corporate social responsibility tidak berpengaruh signifikan pada biaya utang, earning management memiliki pengaruh pada biaya utang, dewan komisaris independen memiliki pengaruh signifikan pada biaya utang, kepemilikan institusional tidak memiliki pengaruh signifikan pada biaya utang. Kata kunci: Corporate social responsibility, earning management, dewan komisaris independen, struktur kepemilikan, biaya utang
| Item Type: | Thesis (S2) |
|---|---|
| NIM/NIDN Creators: | 55517120036 |
| Uncontrolled Keywords: | Corporate social responsibility, earning management, dewan komisaris independen, struktur kepemilikan, biaya utang |
| 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 > 657.1 Constructive Accounting/Akuntansi Konstruktif |
| Divisions: | Pascasarjana > Magister Akuntansi |
| Depositing User: | Dede Muksin Lubis |
| Date Deposited: | 25 Oct 2023 03:52 |
| Last Modified: | 25 Oct 2023 03:52 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/83242 |
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