Analisis Pengaruh Karakteristik Dewan Terhadap Asymmetric Cost Behavior di Bursa Efek Indonesia

Megawati, Megawati (2020) Analisis Pengaruh Karakteristik Dewan Terhadap Asymmetric Cost Behavior di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Menganalisis pengaruh karakteristik dewan terhadap asymmetric cost behavior adalah tujuan dari penelitian ini. Asymmetric cost behavior merupakan variabel dependen, sedangkan karakteristik dewan merupakan variabel independen yang didalamnya terdapat perubahan penjualan, decrease dummy, interaction term, ukuran dewan, dan rasio non-eksekutif. Selain itu, variabel kontrol dimiliki oleh kepemilikan investor institusional. Populasi data tersebut sebanyak 1570 data yang didapatkan dari 314 perusahaan yang terdaftar dalam Bursa Efek Indonesia pada tahun 2014-2018. Data sampel yang telah diuji dan mengalami penyimpangan sebanyak 336 sampel. Maka dari itu, jumlah data yang dianalisis yaitu sebesar 1234 sampel. Laporan keuangan tahunan digunakan dalam penelitian ini sebagai data sekunder dan penelitian kuantitatif. Hasil penelitian terdapatnya pengaruh signifikan positif dari perubahan penjualan dan interaction term terhadap asymmetric cost behavior. Pengaruh signifikan negatif decrease dummy terhadap asymmetric cost behavior. Adapun pengaruh non-signifikan negatif ukuran dewan dan kepemilikan investor institusional terhadap asymmetric cost behavior, sedangkan rasio non-eksekutif berpengaruh non-signifikan positif terhadap asymmetric cost behavior. ********************************************************************** Analyzing the effect of the board characteristics on asymmetric cost behavior is the aim of this study. Asymmetric cost behavior is dependent variable, while board characteristics are an independent variable in which there are changes in sales, decrease dummy, interaction term, the board size, and non-executive ratios. In addition, the control variable is owned by institutional ownership. The data population was 1570 data obtained from 314 companies listed on the Indonesia Stock Exchange in 2014-2018. Data samples that had been tested and experienced deviations were 336 samples, therefore, the number of data analyzed is equal to 1234 samples. The annual financial statements were used in this study as secondary data and quantitative research. The result of the study is board characteristics have significant positive effect of changes in sales and interaction terms on asymmetric cost behavior and significant negative effect of decrease dummy on asymmetric cost behavior. The non-significant variable has negative effect on board size and institutional ownership on asymmetric cost behavior, while the ratio of non-executive has positive non-significant effect on asymmetric cost behavior.

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