Pengaruh Mekanisme Corporate Governance Terhadap Cash Holdings Pada Perusahaan Sektor Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 - 2018

Qarina, Anindita Nisa (2019) Pengaruh Mekanisme Corporate Governance Terhadap Cash Holdings Pada Perusahaan Sektor Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2014 - 2018. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRAK PENGARUH MEKANISMECORPORATE GOVERNANCE TERHADAP CASH HOLDINGS PADA PERUSAHAAN SEKTOR CONSUMER GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014 - 2018 Oleh: ANINDITA NISA QARINA NIM. F1217007 Penelitian ini bertujuan untuk menguji pengaruh mekanisme corporate governance terhadap cash holding perusahaan. Penelitian ini menggunakan mekanisme corporate governance seperti board size, board independence dan CEO-Duality. Populasi dalam penelitian ini adalah perusahaan consumer goods yang terdaftar di Bursa Efek Indonesia (BEI) pada periode tahun 2014-2018. Sampel pada penelitian ini menggunakan metode purposive sampling dengan menggunakan 32 perusahaan consumer goods selama periode 5 tahun yang menghasilkan 160 hasil observasi. Dalam melakukan analisis data, penelitian ini menggunakan uji asumsi klasik, uji hipotesis, serta analisis regresi linier. Hasil pengujian menunjukkan bahwa variabel board size berpengaruh signifikan positif terhadap cash holding, board independence berpengaruh negatif signifikan terhadap cash holdings. Sedangkan variabel CEO-Duality tidak memiliki pengaruh signifikan terhadap cash holdings. Kata kunci: cash holdings, corporate governance, board size, board independence, CEO-Duality ABSTRACT THE EFFECT OF CORPORATE GOVERNANCE MECHANISM ON CASH HOLDINGS IN CONSUMER GOODS SECTOR COMPANIES LISTED IN INDONESIA STOCK EXCHANGE PERIOD 2014 - 2018 Oleh: ANINDITA NISA QARINA NIM. F1217007 The main objective of this study is to examine the effect of corporate governance mechanisms on firms cash holding. This research used corporate governance mechanisms such as board size, board independence and CEO-Duality. The population in this study were consumer goods companies listed in Indonesia Stock Exchange (IDX) on 2014-2018 period. The sample in this study used a purposive sampling method using 32 consumer goods companies over a 5-year period which produced 160 observations. In data analysis, this study used the classic assumption test, hypothesis testing, and linear regression analysis. The test results show that the board size variable has a significant positive effect on cash holding, board independence has a significant negative effect on cash holdings. While the CEO-Duality variable does not have a significant effect on cash holdings Keywords : cash holdings, corporate governance, board size, board independence, CEO-Duality

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi dan Bisnis
    Fakultas Ekonomi dan Bisnis > Manajemen
    Depositing User: Rouf Hidayat Abdul
    Date Deposited: 30 Aug 2019 14:18
    Last Modified: 30 Aug 2019 14:18
    URI: https://eprints.uns.ac.id/id/eprint/44152

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