Analisis Pengaruh Corporate Social Performance dan Tata Kelola Perusahaan Terhadap Cost of Debt pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Fransiska, Verla (2020) Analisis Pengaruh Corporate Social Performance dan Tata Kelola Perusahaan Terhadap Cost of Debt pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

Preview	Text s-1642042-abstract-en.pdf Download (780kB) | Preview
Preview	Text s-1642042-abstract-id.pdf Download (794kB) | Preview
Preview	Text s-1642042-bibliography.pdf Download (895kB) | Preview
Preview	Text s-1642042-chapter1.pdf Download (878kB) | Preview
Preview	Text s-1642042-chapter2.pdf Download (1MB) | Preview
	Text s-1642042-chapter3.pdf Restricted to Repository staff only Download (902kB) | Request a copy
	Text s-1642042-chapter4.pdf Restricted to Repository staff only Download (975kB) | Request a copy
Preview	Text s-1642042-chapter5.pdf Download (825kB) | Preview
Preview	Text s-1642042-cover-id.pdf Download (92kB) | Preview

Abstract

Penelitian ini memiliki tujuan untuk mengetahui pengaruh corporate social performance dan tata kelola perusahaan pada cost of debt. Variabel cost of debt dalam penelitian ini digunakan sebagai variabel dependen dan tanggung jawab sosial, profitabilitas, leverage, ukuran perusahaan, kapitalisasi pasar, komisaris independen, kepemilikan manajerial, kepemilikan institusional, ukuran dewan direksi, serta kualitas audit digunakan sebagai variabel independen, dan debt equity ratio sebagai variabel kontrol. Objek penelitian ini ialah perusahaan yang tercatat pada Bursa Efek Indonesia (BEI) pada periode 2014-2018. Metode yang dimanfaatkan pada penelitian ini yaitu purposive sampling serta regresi panel dimanfaatkan untuk menganalisa data pada penelitian ini. Penelitian ini menunjukkan bahwa profitabilitas berpengaruh signifikan positif terhadap cost of debt, sedangkan kapitalisasi pasar dan kepemilikan institusional berpengaruh signifikan negatif terhadap cost of debt. Sementara, variabel tanggung jawab sosial, leverage, ukuran perusahaan, komisaris independen, kepemilikan manajerial, ukuran dewan direksi, kualitas audit, dan debt equity ratio tidak memiliki hubungan terhadap cost of debt. ********************************************************************** This study aimed to determine the effect of corporate social performance and corporate governance on the cost of debt. The variable cost of debt in this study was used as the dependent variable and social responsibility, profitability, leverage, company size, market capitalization, independent commissioners, managerial ownership, institutional ownership, board size, and audit quality were used as independent variables, while debt equity ratio was a control variable. The objects of this research were companies listed on the Indonesia Stock Exchange (IDX) during 2014-2018. The method used in this study was purposive sampling and panel regression was used to analyze the data in this study. This study shows that profitability has significant positive effect on the cost of debt, while market capitalization and institutional ownership have significant negative effect on the cost of debt. Meanwhile, social responsibility variables, leverage, company size, independent commissioners, managerial ownership, board size, audit quality, and debt equity ratio have no relationship to the cost of debt.

Actions (login required)

View Item