Yustanti, Oktavia (2021) PENGARUH CURRENT RATIO, STRUKTUR ASET, PROFITABILITAS, DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN REAL ESTATE DAN PROPERTY YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2019. Undergraduate thesis, Universitas Stikubank.
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Abstract
Penelitian ini bertujuan untuk menguji dan menganalisis current ratio, struktur aset, profitabilitas, dan kepemilikan institusional terhadap kebijakan hutang pada perusahaan real estate dan property yang terdaftar pada Bursa Efek Indonesia tahun 2016-2019. Data yang digunakan adalah laporan keuangan dan laporan tahunan yang dijadikan sampel. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria perusahaan yang terdaftar di BEI periode 2016- 2019. Bedasarkan kriteria tersebut diperoleh sampel 83 perusahaan. Penelitian ini menggunakan metode analisis regresi linier berganda untuk melihat pengaruh antar variabel. Hasil penelitian menunjukkan bahwa Current Ratio (CR) berpengaruh negatif signifikan terhadap kebijakan hutang (DER), Struktur Aset (ASSETS) berpengaruh positif signifikan terhadap kebijakan hutang (DER), Profitabilitas (ROA) berpengaruh negatif signifikan terhadap kebijakan hutang (DER), Kepemilikan Institusional (KI) tidak berpengaruh signifikan terhadap kebijakan hutang (DER). This study aims to examine and analyze the current ratio, asset structure, profitability, and institutional ownership of debt policies in real estate and property companies listed on the Indonesia Stock Exchange in 2016-2019. The data used are the sample financial reports and annual reports. The sampling method used was purposive sampling with the criteria for companies listed on the IDX for the 2016-2019 period. Based on these criteria, a sample of 83 companies was obtained. This study uses multiple linear regression analysis to see the effect between variables. The results show that Current Ratio (CR) has a significant negative effect on debt policy (DER), Asset Structure (ASSETS) has a significant positive effect on debt policy (DER), Profitability (ROA) has a significant negative effect on debt policy (DER), Institutional Ownership (KI) has no significant effect on debt policy (DER).
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Additional Information: | SKR.V.05.52.2265 NIM.17.05.52.0177 |
| Uncontrolled Keywords: | Kebijakan Hutang (DER), Current Ratio (CR), Profitabilitas (ROA), dan Kepemilikan Institusional (KI) |
| Subjects: | H Social Sciences > HJ Public Finance |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis > Program Studi Akuntansi |
| Depositing User: | Farida Sri Endaryani |
| Date Deposited: | 06 May 2021 04:39 |
| Last Modified: | 06 May 2021 04:39 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/7628 |
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