PENGARUH PELAKSANAAN CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP CREDIT RATING PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2012

Simanjorang, Syardis (2014) PENGARUH PELAKSANAAN CORPORATE GOVERNANCE DAN PENGUNGKAPAN SUSTAINABILITY REPORTING TERHADAP CREDIT RATING PADA PERUSAHAAN YANG TERDAFTAR DI BEI TAHUN 2010-2012. Undergraduate thesis, UNIMED.

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Abstract

Permasalahan yang dibahas pada penelitian ini adalah apakah pelaksanaan Corporate Governance dan pelaksanaan Sustainability Reporting berpengaruh terhadap Credit Rating pada perusahaan yang terdaftar di BEI tahun 2010-2012. Penelitian ini bertujuan untuk mengetahui pengaruh pelaksanaan Corporate Governance dan pelaksanaan Sustainability Reporting berpengaruh terhadap Credit Rating pada perusahaan yang terdaftar di BEI tahun 2010-2012. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di BEI tahun 2010 sampai 2012. Pemilihan sampel dilakukan dengan metode purpose sampling, yang menjadi sampel dalam penelitian sebanyak 31 sampel untuk data tahun 2010-2012. Sumber data dalam penelitian ini adalah data sekunder yang diperoleh dari situs www.idx.co.id, www.newpefindo.co.id dan www.mitrariset.com. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan bantuan SPSS 18.0. Uji hipotesis yang digunakan dilakukan dengan menggunakan analisis regresi berganda, dengan model penelitian CR = -25,666 + 0,005CGPI + µt. Dari hasil pengujian secara parsial variabel pelaksanaan Corporate Governance berpengaruh positif terhadap Credit Rating dengan nilai probabilitas 0,000 < 0,05, artinya terdapat pengaruh Corporate Governance terhadap Credit Rating. Model penelitian CR = 11,996 + 16,802 CSRD + µt, dari hasil pengujian secara parsial variabel pengungkapan Sustainability Reporting tidak berpengaruh terhadap Credit Rating dengan nilai probabilitas 0,055 > 0,05, artinya tidak terdapat pengaruh Sustainability Reporting terhadap Credit Rating. Nilai adjusted R2 sebesar 0,566 yang berarti bahwa 56,6 % Credit Rating dapat dijelaskan oleh kedua variabel independen pelaksanaan Corporate Governance dan pengungkapan Sustainability Reporting sedangkan sisanya 43,4 % lagi dijelaskan oleh variabel lain diluar model. Kesimpulan penelitian ini secara parsial adalah bahwa pelaksanaan Corporate Governance berpengaruh positif terhadap credit rating dan pengungkapan sustainability reporting tidak berpengaruh terhadap credit rating. Secara simultan, pelaksanaan Corporate Governance dan pelaksanaan Sustainability Reporting berpengaruh positif terhadap Credit Rating pada perusahaan yang terdaftar di BEI tahun 2010-2012.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Khairunnisa197704162005012003
Call Number: 657.3 Sim p
Keywords: Agency Theory; Signalling Theory; Credit Rating; Corporate Governance; Sustainability Reporting
Subjects: H Social Sciences > HB Economic Theory. Demography
H Social Sciences > HG Finance > HG4001 Finance management. Business finance. Corporation 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/14044

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