Pengaruh Struktur Kepemilikan Terhadap Kebijakan Hutang dengan Pemoderasian Kinerja Keuangan

Hapsari, Indah (2022) Pengaruh Struktur Kepemilikan Terhadap Kebijakan Hutang dengan Pemoderasian Kinerja Keuangan. Universitas Hayam Wuruk Perbanas Surabaya. (Unpublished)

[img]
Preview
Text
Artikel_penelitian_Repositori UHWP_Indah Hapsari_Genap 2021-2022.pdf

Download (334kB) | Preview
[img]
Preview
Text
2811. ST penelitian mandiri indah hapsari.pdf

Download (362kB) | Preview

Abstract

This study aims to examine the effect of institutional ownership and managerial ownership on debt policy, through moderating profitability and firm size. This study uses property and real estate sector companies listed on the Indonesia Stock Exchange in 2017-2019. Through multiple linear regression test and absolute difference test on 117 sample data, it is obtained that institutional ownership has an effect on debt policy while managerial ownership has no effect on debt policy. Furthermore, profitability is able to moderate the effect between institutional ownership and debt policy. However, profitability cannot moderate the effect between managerial ownership and debt policy. Finally, firm size is not a variable that can moderate the effect of institutional ownership and managerial ownership on debt policy. Keywords: institutional ownership, managerial ownership, debt policy, profitability, firm size

Item Type: Other
Subjects: 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Lecturer
Depositing User: Indah Hapsari
Date Deposited: 24 Aug 2022 02:44
Last Modified: 24 Aug 2022 02:44
URI: http://eprints.perbanas.ac.id/id/eprint/9550

Actions (login required)

View Item View Item