Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Komisaris Independen Terhadap Biaya Utang

Rudi Harianto; Nurul Aini

Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional Dan Komisaris Independen Terhadap Biaya Utang

Rudi Harianto, Nurul Aini

Abstract

This research was conducted with the aim of obtaining empirical evidence regarding the effect of managerial ownership, institutional ownership and independent commissioners on the cost of debt. This research uses quantitative methods. Sources of data in this study use secondary data. The population used for this research is food and beverage companies listed on the Indonesia Stock Exchange 2016-2018. The research sample used is the purposive sampling method. The data analysis technique used descriptive data analysis, classical assumption test, F test, t test, multiple linear regression analysis, and determinant coefficient test. The results of the research on the first hypothesis show that managerial ownership partially affects the cost of debt, the second hypothesis shows that institutional ownership affects the cost of debt, the third hypothesis shows that independent commissioners on the cost of debt and the hypothesis shows that simultaneously managerial ownership, institutional ownership and independent commissioners effect on debt debt

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