Cahyani Yunanda, Anggun (2014) PENGARUH KEPEMILIKAN INSTITUSIONAL DAN PENGUNGKAPAN SUKARELA TERHADAP BIAYA HUTANG Studi Pada Perusahaan Manufaktur Pengolahan Logam Yang Terdaftar di Bursa Efek Indonesia. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui tentang pengaruh kepemilikan institusional dan pengungkapan sukarela terhadap biaya bunga pada perusahaan perusahaan manufaktur pengolahan logam yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah sebanyak 10 perusahaan manufaktur pengolahan logam selama tiga tahun yaitu 2010-2012 dengan total 30 sampel dengan metode purposive sampling. Dalam penelitian ini, peneliti menggunakan studi dokumentasi yang dilakukan dengan mengumpulkan data sekunder yaitu dengan web browsing. Pengungkapan sukarela diukur dengan metode scoring atas kriteria pengungkapan sukarela yang telah ditetapkan. Analisis data dilakukan dengan uji asumsi klasik dan pengujian hipotesis dengan metode regresi linear sederhana. Hasil pengujian menunjukan bahwa kepemilikan institusional terbukti berpengaruh negatif terhadap biaya hutang sebesar 32% dan pengungkapan sukarela tidak memiliki pengaruh negatif terhadap biaya hutang. Kata kunci: Kepemilikan Institusional, Pengungkapan Sukarela, Biaya Hutang. The aims of this research is to find out about the influence of institutional ownership and voluntary disclosure toward cost of debt in manufacturing metal companies which are listed at Indonesia Stock Exchange. The sample of this research was 10 manufacturing metal companies over three years is 2010-2012 with a total of 30 samples, using a purposive sampling method. In this research, researchers used documentation study to collected secondary data with web browsing. Voluntary disclosure is measured by using the scoring method with voluntary disclosure criteria which has been decided. Data analysis was performed with the classical assumption and hypothesis testing with simple linear regression method. The test results show that institutional ownership has been proved to have negative influence toward the cost of debt by 32% and voluntary disclosure has not been proved to have negative influence toward the cost of debt. Keywords: Institusional Ownership, Voluntary Disclosure, Cost of Debt.
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | Kepemilikan Institusional, Pengungkapan Sukarela, Biaya Hutang. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Depositing User: | DAM staf |
| Date Deposited: | 24 Sep 2014 02:42 |
| Last Modified: | 24 Sep 2014 02:42 |
| URI: | http://repository.upi.edu/id/eprint/11055 |
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