PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN SUKARELA TERHADAP COST OF DEBT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012)

Hasibuan, Ikbal Abdillah (2014) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN SUKARELA TERHADAP COST OF DEBT (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2010-2012). Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang di bahas dalam penelitian ini adalah Apakah Kepemilikan Institusional dan Pengungkapan Sukarela berpengaruh signifikan terhadap cost of debt perusahaan Manufaktur yang terdaftar di BEI. Penelitian ini bertujuan untuk mengetahui pengaruh Kepemilikan Institusional dan Pengungkapan Sukarela berpengaruh signifikan terhadap cost of debt. Kepemilikan institusional di ukur dengan membandingkan banyaknya jumlah saham yang dimiliki institusi dengan saham yang beredar. Pengungkapan sukarela diukur dengan menggunakan metode scoring atas kriteria Pengungkapan sukarela yang telah ditetapkan. Penelitian ini menggunakan Cost Of Debt sebagai variabel dependen. Populasi dalam penelitian adalah seluruh perusahaan manufaktur yang terdaftar di BEI mulai tahun 2010 sampai 2012 yang berjumlah 140 perusahaan. Pemilihan sampel dilakukan dengan metode purposive sampling, yang menjadi sampel sebanyak 27 perusahaan untuk data tahun 2010-2012. Sumber data dalam penelitian adalah data sekunder. Pengolahan data dilakukan dengan cara pooling data. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan SPSS 20.Hasil penelitian menunjukkan secara parsial bahwa kepemilikan institusional memberikan pengaruh yang berarti sebagai tindakan monitoring yang dilakukan kepada pihak manajemen. Pengungkapan Sukarela tidak berpengaruh signifikan terhadap cost of debt. Perusahaan yang memiliki sejarah kredit atau Pinjaman yang baik, tentu akan memberikan penilaian positif bagi kreditur sehingga kreditur lebih mempercayai kredibilitas perusahaan dalam hal pengembalian pinjaman (Sudarmadji dan Sularto, 2007; dalam Juniarti dan Sentosa, 2009), yang tidak hanya dilihat dari apa saja yang diungkapkan oleh perusahaan. Secara simultan ada pengaruh kepemilikan institusional dan pengungkapan sukarela berpengaruh signifikan terhadap Cost of Debt, dimana kemampuan variabel untuk menjelaskan variabel independen sebesar 21,7 %, yang berarti kepemilikan institusional, kepemilikan manajerial, ukuran perusahaan, dan leverage hanya hanya dapat menjelaskan sebesar 21,7%, dan sisanya sebesar 78,3 % dijelaskan oleh variabel lain di luar model, seperti proporsi dewan komisaris indenpenden, komite audit, size, leverage dan banyak faktor yang diduga berpengaruh terhadap Cost of Debt.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorAW, Jumiadi196303201992031002
Call Number: 657.48 Has p
Keywords: Keagenan; Cost Of Debt; Institutional; Sukarela; Kualitas Audit; Corporate Governance
Subjects: H Social Sciences > HG Finance
H Social Sciences > HG Finance > HG1706 Accounting. Bookkeeping
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Yuni Chairani
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/13079

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