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All Journal Jurnal Penelitian Ekonomi Akuntansi (JENSI) Journal of Comprehensive Science
Pitri Yani
Universitas bina darma
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Pengaruh Good Coeporate Governance Terhadap Biaya Hutang (Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2021) Pitri Yani; Poppyindriani Poppyindriani
Journal of Comprehensive Science (JCS) Vol. 1 No. 4 (2022): Journal of Comprehensive Science (Jcs)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/jcs.v1i4.83

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Corporate Governance baik secara parsial maupun simultan terhadap biaya utang perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Metode analisis data yang digunakan adalah regresi linier berganda dengan kepastian 95%. Berdasarkan hasil uji regresi linier berganda atau uji t parsial, variabel kepemilikan institusional, dewan komisaris, dewan direksi, dan komite audit secara parsial tidak berpengaruh terhadap biaya utang pada perusahaan manufaktur. tercatat di Bursa Efek Indonesia. Secara simultan atau uji f, variabel kepemilikan institusional, dewan komisaris, dewan direksi, dan komite audit secara simultan tidak berpengaruh terhadap biaya utang pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Dan hasil koefisien determinasi nilai Adjusted R² sebesar -0,052. Artinya kemampuan variabel kepemilikan institusional, dewan komisaris, dewan direksi, dan komite audit dalam menjelaskan biaya utang, sedangkan sisanya dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP BIAYA HUTANG STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Pitri yani; Poppy indriani
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6587

Abstract

This study aims to determine the effect of Good Corporate Governance either partially or simultaneously on the cost of debt of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression with 95% certainty. Based on the results of partial multiple linear regression or t test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee partially have no effect on the cost of debt in manufacturing companies. listed on the Indonesia Stock Exchange. Simultaneously or the f test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee simultaneously have no effect on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange. And the results of the coefficient of determination of the Adjusted R² value of -0.052. This means that the ability of institutional ownership variables, the board of commissioners, the board of directors, and the audit committee to explain the cost of debt, while the rest is influenced by other variables not examined in this study.
Co-Authors Poppy Indriani Poppy Indriani