Pengaruh Kepemilikan Manajemen, Institusi Dan Keluarga Terhadap Kebijakan Hutang Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di BEI

Akubis: Jurnal Akuntansi dan Bisnis

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Title Pengaruh Kepemilikan Manajemen, Institusi Dan Keluarga Terhadap Kebijakan Hutang Dengan Profitabilitas Sebagai Variabel Intervening Pada Perusahaan Yang Terdaftar Di BEI
 
Creator Timotius Peilouw, Christian
Budi Astuti, Galuh
 
Subject Debt policy
management ownership
institutional ownership
family ownership
profitability
 
Description This research is an explanatory research, intending to find the effect of share ownership by management, institutions, and families, on debt policy which use agency theory, with variables of profitability intervening. The study population  is  the  IDX  companies  other  than  banks  and finance, which were registered in the 2015-2016 period. The sampling technique used purposive sampling so as many as 330 companies were obtained. Data analysis technique used is Partial Least Squares (PLS) by testing the hypothesis statistically. The result is there is no effect of management ownership on profitability, there is an influence of management ownership on debt policy, there is an influence of institutional ownership on profitability, there is no effect of institutional ownership on debt policy,  there is no influence of  family ownership on profitability, there is no influence of ownership of  family ownership on debt policy , there is an effect of profitability on debt policy, there is no effect of management ownership on debt policy through profitability, there is an influence of institutional ownership on debt policy through profitability, there is no influence of family ownership on debt policy through profitability.
 
Publisher Lembaga Penelitian dan Pengabdian Masyarakat Universitas Katolik Widya Karya Malang
 
Date 2018-12-03
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
text
 
Format application/pdf
 
Identifier https://akubis.journalwidyakarya.ac.id/index.php/akubis/article/view/46
10.37832/akubis.v3i02.46
 
Source Akubis: Jurnal Akuntansi dan Bisnis; Vol. 3 No. 02 (2018): AKUBIS: Jurnal Akuntansi dan Bisnis; 46-60
2503-4618
 
Language eng
 
Relation https://akubis.journalwidyakarya.ac.id/index.php/akubis/article/view/46/40
 
Rights Copyright (c) 2018 AKUBIS: Jurnal Akuntansi dan Bisnis
https://creativecommons.org/licenses/by-nc-nd/4.0
 

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