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PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP BIAYA UTANG

Accounting Analysis Journal · Vol. 4 No. 3 (2015)

DOI
10.15294/aaj.v4i3.8304
ISSN
2502-6216, 2252-6765
Published
2015-08-01
Publisher
Universitas Negeri Semarang
Language
eng

Abstract

Penelitian ini bertujuan untuk menganaisis pengaruh corporate governance index, kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan terhadap biaya utang. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar sebagai Peserta Corporate Governance Perception Index (CGPI) tahun 2011-2013 sejumlah 86 perusahaan. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 81 unit analisis. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini menunjukan bahwa corporate governance index dan kepemilikan institusional berpengaruh negatif terhadap biaya utang. Ukuran perusahaan berpengaruh positif terhadap biaya utang. Sedangkan kepemilikan manajerial tidak berpengaruh terhadap biaya utang. Saran untuk penelitian selanjutnya dapat menggunakan proksi lain dalam menghitung biaya utang dan menggeneralisasikan perusahaan yang terdaftar sebagai peserta CGPI.The aim of this research is to analyze the effect of good corporate governance index, ownership structure and firm size toward cost of debt. The population of this research is all all listed companies in Corporate Governance Perception Index (CGPI) from 2011 to 2013 as many as 86 companies. The samples selection using purposive sampling method and obtained 81 units. This research analysis technique used multiple linear regression. The result show that corporate governance index and institutional ownership negatively affect cost of debt. Firm size has positive effect towards cost of debt. Managerial ownership does not significantly affect cost of debt. Suggestion for future study is to use another perspective in measuring cost of debt and also should generalize companies that listed in CGPI.

Collaboration network of the authors

40 authors · 85 co-authorship links · showing the 40 most connected

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  • Universitas Yudharta Pasuruan
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Muhammad KhafidAffiliation unknown2
Indah Fajarini Sri WahyuningrumAffiliation unknown2
Kusmuriyanto KusmuriyantoAffiliation unknown1
Shanie SukmawatiAffiliation unknown1
Amir MahmudUniversitas Yudharta Pasuruan1
Aditya HernawanAffiliation unknown1
Abiprayasa Kawiswara Weko HartoyoAffiliation unknown1
Eloking Surya Sekar MahardikaAffiliation unknown1
Nur AlimahAffiliation unknown1
Septian Fahmi FahluzyAffiliation unknown1
Fachrurrozie FachrurrozieAffiliation unknown1
Dwi Anggoro SaputroAffiliation unknown1
Hafidz Hening WaskitoAffiliation unknown1
Insani Khikmawati KhikmawatiAffiliation unknown1
Febri Zaini AuliaAffiliation unknown1
Eka SetiawatiAffiliation unknown1
Sarwo KuncoroAffiliation unknown1
Hendy Bayu SatriawanAffiliation unknown1
Nur Annisa KhumairohAffiliation unknown1
Tya RestiantiAffiliation unknown1
Nia FerlianaAffiliation unknown1
Chintiya Febiana RamadhaniAffiliation unknown1
Indrianingsih IndrianingsihAffiliation unknown1
Ana sulistianiAffiliation unknown1
Dianawati DianawatiAffiliation unknown1
Siti Nurmala SariAffiliation unknown1
Anita NoviyantiAffiliation unknown1
Putri ApriliyaniAffiliation unknown1
Kuat Waluyo JatiAffiliation unknown1
M AkmalAffiliation unknown1
Retnoningrum HidayahAffiliation unknown1
Trisni SuryariniAffiliation unknown1
Prabowo Yudo JayantoAffiliation unknown1
Dhini SuryandariAffiliation unknown1
I N KayatiAffiliation unknown1
Fian Tri RohmahAffiliation unknown1
Anwar ZahidAffiliation unknown1
Meilani Intan PertiwiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, first harvested 5 Nov 2026, last seen 5 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH CORPORATE GOVERNANCE, STRUKTUR KEPEMILIKAN PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP BIAYA UTANG</dc:title>
	<dc:creator>Ashkhabi, Ibnu Reza</dc:creator>
	<dc:creator>Agustina, Linda</dc:creator>
	<dc:description xml:lang="en-US">Penelitian ini bertujuan untuk menganaisis pengaruh corporate governance index, kepemilikan manajerial, kepemilikan institusional dan ukuran perusahaan terhadap biaya utang. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar sebagai Peserta Corporate Governance Perception Index (CGPI) tahun 2011-2013 sejumlah 86 perusahaan. Metode pemilihan sampel yang digunakan adalah purposive sampling dan terpilih 81 unit analisis. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil dari penelitian ini menunjukan bahwa corporate governance index dan kepemilikan institusional berpengaruh negatif terhadap biaya utang. Ukuran perusahaan berpengaruh positif terhadap biaya utang. Sedangkan kepemilikan manajerial tidak berpengaruh terhadap biaya utang. Saran untuk penelitian selanjutnya dapat menggunakan proksi lain dalam menghitung biaya utang dan menggeneralisasikan perusahaan yang terdaftar sebagai peserta CGPI.The aim of this research is to analyze the effect of good corporate governance index, ownership structure and firm size toward cost of debt. The population of this research is all all listed companies in Corporate Governance Perception Index (CGPI) from 2011 to 2013 as many as 86 companies. The samples selection using purposive sampling method and obtained 81 units. This research analysis technique used multiple linear regression. The result show that corporate governance index and institutional ownership negatively affect cost of debt. Firm size has positive effect towards cost of debt. Managerial ownership does not significantly affect cost of debt. Suggestion for future study is to use another perspective in measuring cost of debt and also should generalize companies that listed in CGPI.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2015-08-01</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/8304</dc:identifier>
	<dc:identifier>10.15294/aaj.v4i3.8304</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 4 No 3 (2015): August 2015</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v4i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/8304/5613</dc:relation>
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