PENGARUH GOOD CORPORATE GOVERNANCE DAN HEDGING TERHADAP BIAYA UTANG

DWI ELISABHET NATALIA, . (2021) PENGARUH GOOD CORPORATE GOVERNANCE DAN HEDGING TERHADAP BIAYA UTANG. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan hedging terhadap biaya utang. Good corporate governance diproksikan dengan dewan komisaris independen, kepemilikan manajerial, dan kepemilikan institusional. Populasi penelitian adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2015-2018 sebanyak 139 perusahaan. Teknik menentukan sampel menggunakan metode purposive sampling dan data observasi yang diperoleh sebanyak 91 laporan tahunan dan laporan keuangan perusahaan. Metode analisis data dalam penelitian menggunakan analisis statistik deskriptif dan analisis regresi linear berganda. Uji hipotesis yang digunakan adalah uji F, uji koefisien determinasi, dan uji t. Uji asumsi klasik yang digunakan dalam penelitian adalah uji normalitas, uji multikolinearitas, dan uji heteroskedastisitas. Pengolahan data menggunakan aplikasi SPSS 22. Hasil penelitian ini menyatakan bahwa (1) Dewan komisaris independen berpengaruh positif terhadap biaya utang; (2) Kepemilikan manajerial berpengaruh negatif terhadap biaya utang; (3) Kepemilikan institusional berpengaruh negatif terhadap biaya utang; dan (4) Hedging tidak berpengaruh terhadap biaya utang. Kata Kunci: Biaya Utang,Good Corporate Governance, Hedging. The research to determine the effect of good corporate governance and hedging toward cost of debt. The proxy of good corporate governance contains with independent commissioners, managerial ownership, and institutional ownership. The population of the research from companies listed Indonesia Stock Exchange (IDX) in the period 2015-2018 as many as 139 companies. The samples choose using purposive sampling technique and obtained a sample of 91 data of annual reports and financial reports. The data analysis method in this study used statistic descriptive analysis and multiple regression analysis. Hypothesis testing using F-statistic test, coefisien determination test, and t test. Classic assumption test on this study obtain with normality test, multicholinearity test, and heteroscedasticity test. The data process using SPSS version 22. The results of this research are (1) Independent commissioners has positive effect toward cost of debt; (2) Managerial ownership has negative significant effect toward cost of debt; (3) Institutional ownership has negative significant effect toward cost of debt; and (4) Hedging has no effect toward cost of debt. Keyword: Cost of Debt, Good Corporate Governance, Hedging.

Item Type:	Thesis (Sarjana)
Additional Information:	Tri Hesti Utaminingtyas, SE., M.SA ; Diena Noviarini, MMSi
Subjects:	Ilmu Sosial > Teori Ekonomi Ilmu Sosial > Keuangan
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 9916 not found.
Date Deposited:	05 Mar 2021 05:01
Last Modified:	05 Mar 2021 05:01
URI:	http://repository.unj.ac.id/id/eprint/14259

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