Image of Investment Opportunity Set (Ios) Sebagai Pemoderasi Pengaruh Profitabilitas, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Kebijakan Hutang (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2015-2017)
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CD Skripsi

Investment Opportunity Set (Ios) Sebagai Pemoderasi Pengaruh Profitabilitas, Kepemilikan Manajerial, Dan Kepemilikan Institusional Terhadap Kebijakan Hutang (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2015-2017)

ABSTRACT


This study aims to determine the effect of profitability, managerial ownership and institutional ownership on debt policies moderated by the Investment Opportunity Set (IOS). This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange (IDX) period 2015-2017. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The number of samples in this study were 50 samples for 3 years using purposive sampling. The analysis technique in this study used multiple regression analysis and moderated regression analysis (MRA) and was carried out using of the SPSS program. The results of this study indicate that: (1) Profitability affects debt policy with a regression coefficient of 0.022; (2) Managerial ownership affects debt policy with a regression coefficient of 0.003; (3) institutional ownership influences debt policy with a regression coefficient of 0.030; (4) Investment opportunity set was able to moderate the effect of profitability on debt policy with a regression coefficient of 0.039; (5) Investment opportunity set was not able to moderate the effect of managerial ownership on debt policy with a regression coefficient of 0.056; (6) Investment opportunity set was able to moderate the effect on debt policy with a regression coefficient of 0.023.


Keywords: Investment Opportunity Set, Profitability, Manajerial Ownership, Institutional Ownership, Dept Policy

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 119 (0245)
02 03. 119 (0245)
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
02 03. 119 (0245)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi.,
Deskripsi Fisik
v, 52 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 119 (0245)
Tipe Isi
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Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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