Analisis Pengaruh Struktur Kepemilikan dan Roa Terhadap Keputusan Keuangan

Panjaitan, Denti Masti (2020) Analisis Pengaruh Struktur Kepemilikan dan Roa Terhadap Keputusan Keuangan. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Keputusan keuangan merupakan salah strategi perusahaan untuk meningkatkan nilai perusahaan. Faktor eksternal dan internal merupakan faktor yang mempengaruhi keputusan keuangan. Dalam hal ini tingkat profitabilitas dan struktur dalam kepemilikan secara tidak langsung memiliki andil dalam pembuatan keputusan keuangan. Maka itu penelitian ini secara khusus membahas hubungan struktur kepemilkan berupa konsentrasi kepemilikan dalam perusahaan serta ROA dalam pengaruhnya terhadap keputusan keuangan yang diukur dengan kas, dividen, dan total hutang. Sampel yang digunakan terdapat di BEI yang tercatat pada 2014-2018, penelitian ini memilih 260 perusahaan yang sesuai dengan kriteria penelitian. Data bersifat kuantitatif berjenis sekunder didapatkan di BEI. Uji regresi panel digunakan dalam penelitian ini untuk menguji asumsi awal dari penelitian ini. Adapun temuan dari hasil rangkaian pengujian hipotesis yakni variabel struktur kepemilikan berupa konsentrasi kepemilikan tidak memiliki pengaruh yang signifikan pada keputusan keuangan dan tingkat pengembalian aset mendapatkan hasil yang signifikan positif pada keputusan keuangan dari perusahaan. Adapun hasil yang ditemukan pada variabel kontrol yaitu Tobin’s Q memilki pengaruh signifikan positif terhadap keputusan keuangan, variabel aset tetap berpengaruh signifikan negatif terhadap keputusan keuangan, sedangkan variabel risiko, pertumbuhan penjualan, umur perusahaan, ukuran perusahaan, dan aset tidak berwujud tidak memiliki pengaruh signifikan terhadap keputusan keuangan. ********************************************************************** Financial decisions are one of the company's strategies to increase company value. Financial decisions can be influenced by internal factors and external factors. In this case the level of profitability and structure in ownership indirectly contribute to financial decision making. This study specifically discusses the relationship of ownership structure in the form of concentration of ownership in the company and ROA in its influence on financial decisions as measured by cash, dividends, and total debt. By taking a sample of companies from all sectors on the Indonesian stock exchange listed in 2014-2018, this study selected 260 companies that fit the research criteria. Secondary quantitative data were used in the study and were obtained from the Indonesia stock exchange website. Panel regression test was used in this study to test the initial assumptions of this study. The findings from the results of a series of hypothesis testing shows that ownership structure variables in the form of ownership concentration does not have a significant effect on financial decisions and the rate of return on assets gets a significant positive result on the financial decisions of the company. The results found in the control variable, Tobin's Q, have a significant positive influence on financial decisions, the fixed asset variable of the company has a significant negative effect on financial decisions, then on the variables of risk, sales growth, firm size, intangible assets are found that do not have a significant influence on financial decisions.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: Financial decisions, debt, ROA, ownership concentration.
Subjects: H Social Sciences > HB Economic Theory
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: School of Economic and Business > Accounting
SWORD Depositor: Admin Repository Universitas Internasional Batam
Depositing User: Admin Repository Universitas Internasional Batam
Date Deposited: 27 Apr 2020 09:40
Last Modified: 02 Oct 2020 03:24
URI: http://repository.uib.ac.id/id/eprint/2248

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