PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2017-2019)

SARI, PUTRI INDAH (2021) PENGARUH UKURAN PERUSAHAAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP KEBIJAKAN HUTANG DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERATING (Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2017-2019). Undergraduate thesis, Universitas Negeri Medan.

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Abstract

Permasalahan dalam penelitian ini adalah penerapan kebijakan hutang sebagai keputusan manajemen perusahaan mengenai besar kecilnya pendanaan melalui utang sebagai sumber pembiayaan operasional suatu perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan pertumbuhan perusahaan secara parsial terhadap kebijakan hutang dan mengetahui peran profitabilitas memperkuat atau memperlemah pengaruh ukuran perusahaan dan pertumbuhan perusahaan terhadap kebijakan hutang pada perusahaan manufaktur di Bursa Efek Indonesia tahun 2017-2019. Populasi pada penelitian ini adalah seluruh perusahaan manufaktur di Bursa Efek Indonesia tahun 2017-2019 yang berjumlah 144 perusahaan dan yang mejadi sampel penelitian adalah 24 perusahaan dengan ketentuan menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa, pertama ukuran perusahaan tidak berpengaruh signifikan terhadap kebijakan hutang dengan nilai sig 0,821. Artinya Ukuran perusahaan bukanlah penentu sumber pendanaan yang dipilih oleh perusahaan, sebab yang dipikirkan perusahaan adalah bagaimana memperoleh dana atau modal yang mempunyai borrowing cost sekecil mungkin. Baik perusahaan besar maupun kecil pasti mempunyai hutang dan jumlahnya tidak selalu dipengaruhi oleh ukuran perusahaan tersebut. Kedua, pertumbuhan perusahaan berpengaruh signifikan terhadap kebijakan hutang dengan nilai sig 0,012. Artinya, perusahaan yang memiliki tingkat pertumbuhan perusahaan yang tinggi berarti mampu dalam mengelola aset dengan baik, sehingga akan memudahkan perusahaan dalam melakukan pembayaran hutang. Ketiga, profitabilitas memperkuat pengaruh ukuran perusahaan terhadap kebijakan hutang dengan nilai sig 0,000. Keempat, profitabilitas memperlemah pengaruh pertumbuhan perusahaan terhadap kebijakan hutang dengan nilai sig 0,789.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisor, Nasirwannidn0012076803
Keywords: ukuran perusahaan, pertumbuhaan perusahaan, profitabilitas, kebijakan hutang
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD72 Economic growth, development, planning
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Cut Lidya Mutia
Date Deposited: 31 Mar 2022 02:49
URI: http://digilib.unimed.ac.id/id/eprint/45666

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