Jurnal Manajerial Dan Kewirausahaan
Vol 2, No 3 (2020): Jurnal Manajerial dan Kewirausahaan

Penentuan Collateral Coverage Ratio (CCR) Suatu Perusahaan dengan Menggunakan Financial Ratio Covenants

Sheren Danella Jieandy (Universitas Tarumanagara)
Ignatius Roni Setyawan (Universitas Tarumanagara)



Article Info

Publish Date
09 Oct 2020

Abstract

The purpose of this research is to investigate the influence of Current Ratio, Debt To Equity Ratio, and Company Size to Collateral Coverage Ratio (CCR) at registered company. The sample used in this research consists 100 companies that listed on the Indonesia Stock Exchange. The sampling method is non probability sampling with the sampling technique using purposive sampling. The analysis is performed by using the Panel Data regression analysis by the Fixed Effects Model in testing the hypothesis. The results show that Debt To Equity Ratio (DER) have a positive effect on Collateral Coverage Ratio (CCR) while Current Ratio CR) and Company Size (SIZE) have a negative effect on Collateral Coverage Ratio (CCR). Tujuan penelitian ini adalah untuk mengetahui pengaruh Current Ratio, Debt To Equity Ratio, dan SIZE terhadap risiko kredit Collateral Coverage Ratio (CCR) pada perusahaan yang terdaftar. Sampel yang digunakan dalam penelitian ini terdiri dari 100 Perusahaan yang terdaftar pada Bursa Efek Indonesia. Metode pengambilan sampel yang digunakan yaitu non probability sampling dengan teknik pengambilan sampel menggunakan purposive sampling. Analisis dilakukan dengan menggunakan Analisis Regresi Data Panel dengan Fixed Effect model dalam pengujian hipotesis. Hasil menunjukkan bahwa Debt To Equity Ratio (DER) berpengaruh positif terhadap Collateral Coverage Ratio (CCR) sedangkan Current Ratio (CR) dan Ukuran Perusahaan (SIZE) berpengaruh negatif terhadap Collateral Coverage Ratio (CCR).

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Journal Info

Abbrev

JMDK

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Manajerial dan Kewirausahaan e-ISSN 2657-0025 is a collection of articles created by students of Management Study Program, Faculty of Economics and Business, Universitas Tarumanagara, as a requirement to achieve Bachelor of Economics degree. Jurnal Manajerial dan Kewirausahaan is published ...