PENGARUH CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sinurat, Fernandus (2014) PENGARUH CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan dalam penelitian ini adalah bagaimana pengaruh corporate governance dan voluntary disclosure terhadap cost of debt. Tujuan penelitian ini adalah untuk menguji pengaruh corporate governance dan voluntary disclosure terhadap cost of debt.Corporate governance diproksikan dengan kepemilikan institusional, kepemilikan manajerial, proporsi komisaris independen, dan kualitas audit. Populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang masih listing di Bursa Efek Indonesia pada tahun 2013. Pemilihan sampel dilakukan dengan metode purposive sampling berdasarkan kriteria-kriteria yang telah ditentukan. Sampel yang memenuhi kriteria sampel berjumlah 51 perusahaan. Penelitian ini memperoleh hasil penelitian yaitu kepemilikan institusional dengan tingkat signifikansi 0.660 < 0.05 maka kepemilikan institusional tidak berpengaruh terhadap cost of debt. Kepemilikan manajerial dengan tingkat signifikansi 0.289 < 0.05 maka kepemilikan manajerial tidak berpengaruh terhadap terhadap cost of debt. Proporsi komisaris independen dengan tingkat signifikansi 0.452<0.05 maka proporsi komisaris independen tidak berpengaruh terhadap cost of debt. Kualitas audit dengan tingkat signifikansi 0.048>0.05 maka kualitas audit berpengaruh negatif terhadap cost of debt. Voluntary disclosure dengan tingkat signifikansi 0,039>0.05 maka Voluntary Disclosure memiliki pengaruh negatif terhadap cost of debt. Kesimpulan dalam penelitian ini adalah pertama, kepemilikan institusional tidak berpengaruh terhadap cost of debt. Kedua, kepemilikan manajerial tidak berpengaruh terhadap cost of debt. Ketiga, Proporsi komisaris independen tidak berpengaruh terhadap cost of debt. Keempat, kualitas audit berpengaruh negatif terhadap cost of debt. Kelima, Voluntary Disclosure berpengaruh negatif terhadap cost of debt. Keenam,corporate governance dan voluntary disclosure secara bersama-sama berpengaruh terhadap cost of debt

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorSiregar, Tapi Rumondang Sari197809222008012012
Call Number: 657.48 Sin p
Keywords: Kepemilikan Instusional; Kepemilikan Manajerial; Komisaris Independen; Kualitas Audit; Voluntary Disclosure; Cost Of Debt
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mrs Farida Hanum
Date Deposited: 21 Aug 2016 08:21
URI: http://digilib.unimed.ac.id/id/eprint/14042

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