Analisis Pengaruh Struktur Kepemilikan dan Pemilihan Jatuh Tempo Utang yang Dimoderasi Oleh Siklus Hidup Perusahaan

Petra, Leony Reinke (2022) Analisis Pengaruh Struktur Kepemilikan dan Pemilihan Jatuh Tempo Utang yang Dimoderasi Oleh Siklus Hidup Perusahaan. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to determine the effect of Managerial Ownership and Institutional Ownership on the Maturity Structure of debt moderated by the Company's Life Cycle. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2013-2018. The dependent variable in this study is the structure of debt maturity measured using short-term debt, while the independent variables are Managerial Ownership and Institutional Ownership. The moderating variable is a cycle that is classified in the stages of growth and maturity. This study has a population of 220 companies in manufacturing companies. This study uses purposive sampling technique and the sample that meets as many as 44 companies. The data processing method uses multiple regression analysis and regression moderation. The results showed that the managerial ownership variable had a significant effect on short-term debt, institutional ownership had no significant effect on short-term debt. Companies that are in the growth stage are able to weaken the influence of managerial ownership on short-term debt, companies that are in the mature stage do not affect the relationship between managerial ownership and short-term debt, while companies that are in the growth stage do not affect the relationship between institutional ownership and short-term debt. , and companies that are in the mature stage are able to strengthen the influence of institutional ownership on short-term debt.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number PET A 505/2022
Uncontrolled Keywords: Managerial Ownership, Institutional Ownership, and Company life cycle
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Sari Dewi
Date Deposited: 12 May 2022 08:57
Last Modified: 12 May 2022 08:57
URI: http://repository.stieykpn.ac.id/id/eprint/1947

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