FAKTOR – FAKTOR YANG MEMPENGARUHI DEBT MATURITY STRUCTURE PADA SEKTOR INDUSTRI AGRIKULTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2007 - 2015

  • Cathlinita Sidik Jurusan konsentrasi Manajemen Keuangan Korporat Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 407 times
Keywords: Debt Maturity, Pecking Order Theory, Signaling Theory

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi debt maturity structure pada badan usaha industri Agrikultur yang terdaftar di Bursa Efek Indonesia periode 2007-2015. Teori yang terkait adalah Asymetric Information, Debt Maturity, Signaling Theory dan Pecking Order Theory Variabel yang digunakan antara lain leverage, asset maturity, size, growth
opportunity dan tangibility. Penelitian ini menggunakan dua model untuk mengukur debt maturity structure. Penelitian ini menggunakan pendekatan kuantitatif dengan model panel least square. Penelitian ini menggunakan sampel badan usaha dalam sektor industri agrikultur yang memiliki laporan keuangan yang telah diaudit selama periode 2007-2015 . Jumlah Observasi yang digunakan
dalam penelitian ini adalah 99 observasi. Hasil penelitian menunjukkan bahwa pada sektor industri agrikultur, variabel leverage memiliki pengaruh negatif signifikan terhadap debt maturity structure yang diukur dengan model I. Variabel asset maturity memiliki pengaruh positif signifikan terhadap debt maturity structure yang diukur dengan model II dan variabel size, profitability dan
tangibility memiliki pengaruh negatif signifikan terhadap debt maturity structure yang diukur dengan model II.

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Published
2018-03-01
Issue
Vol. 7 No. 1 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Manajemen (M)

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