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Pengaruh Karakteristik Perusahaan Terhadap Leverage Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia


Oleh : Farah Nabila Ayunia

Info Katalog

File Jurnal : 00000000000000034563.pdf

Nomor Panggil : 022161111

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2020

Pembimbing 1 : Hartini

Subyek : Manufactures - Management

Kata Kunci : age, current assets proprietors’ funds ratio, current debt ratio, debt to equity ratio, leverage.


File Repositori
No. Nama File Ukuran (KB) Status
1. 2020_TA_MJ_022161111_Halaman-Judul.pdf 821.1
2. 2020_TA_MJ_022161111_Bab-1.pdf 659.98
3. 2020_TA_MJ_022161111_Bab-2.pdf 973.04
4. 2020_TA_MJ_022161111_Bab-3.pdf 1056.57
5. 2020_TA_MJ_022161111_Bab-4.pdf 772.85
6. 2020_TA_MJ_022161111_Bab-5.pdf 546.36
7. 2020_TA_MJ_022161111_Daftar-Pustaka.pdf 738.47
8. 2020_TA_MJ_022161111_Lampiran.pdf 2627.33

P Penelitian ini bertujuan untuk mengetahui pengaruh karakteristik perusahaan terhadapleverage. Populasi yang digunakan dalam penelitian ini adalah perusahaan sektor manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2018, yaitu sebanyak 167 perusahaan. Setelah dilakukan purposive sampling, sampel yang memenuhi kriteria sebanyak 83 perusahaan. Variabel independent dalam penelitian ini adalah total assets, total sales, return on assets, return on sales, likuiditas dan age serta variabel kontrol dalam penelitian ini ada debt to equity ratio, current debt ratio, current assets proprietors’ funds ratio dan proprietary of equity ratio dengan variabel dependen leverage. Hasil penelitian menunjukkan bahwa total assets, total sales, current debt ratio dan current assets proprietors’ funds ratio memiliki pengaruh positif terhadap leverage, sedangkan likuiditas, age dan proprietary of equity ratio memiliki pengaruh negatif terhadap leverage, dan sisanya return on assets, return on sales dan debt to equity ratio tidak memiliki pengaruh terhadap leverage.Penelitian ini diharapkan dapat memberikan implikasi dan rekomendasi kepada manajemen di perusahaan sektor manufaktur bahwa untuk mengoptimalkan pengunaan leverage, sebaiknya perusahaan memperhatikan besarnya assets dan sales, jumlah ekuitas cair dan memperhitungkan umur perusahaan agar penggunaan leverage lebih optimal. Penelitian ini juga diharapkan dapat menjadi sumber informasi dan referensi bagi para investor sebelum melakukan investasi pada perusahaan sektor manufaktur.

T This research aims to determined the impact of firm characteristics on leverage. Theobject that used in this research is from companies in the manufacturing sector that listed on the Indonesia Stock Exchange (IDX) in the period 2016-2018. Independent variable in this research are total assets, total sales, return on assets, return on sales, liquidity and age with control variable debt to equity ratio, current debt ratio, current assets proprietors’ funds ratio and proprietary of equity ratio and dependent variable in this research is leverage. The population that used on this research are 167 manufacture companies. 83 manufacture companies fulfilled the criteria, by using purposive sampling. The result of this research indicate that total assets, total sales, current debt ratio and current assets proprietors’ funds ratio has a significant positive effect on leverage, while liquidity, age and proprietary of equity ratio has a significant negative effect on leverage, and the rest return on assets, return on sales and debt to equity ratio have no impact on leverage. The findings of this research are expected to give implication and recommendation for management in manufacture company that to optimize the use of leverage, companies should pay attention to the amount of assets and sales, the amount of liquid equity and company age so that the use of leverage is more optimal. This research is also expected to be a source of information and references for investors before investing in companies in the manufacturing sector.

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