Pengaruh Cost of Holding Capital dan Cost of Financial Distress Terhadap Capital Buffer pada Bank Konvensional yang Terdaftar di Bursa Efek Indonesa

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Cost Of Holding Capital Dan Cost Of Financial Distress Terhadap Capital Buffer pada perusahaan manufaktur yang terdaftar Pada Bank Konvensional Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2021. Jenis penelitian ini menggunakan jenis penelitian asosiatif. Populasi yang digunakan dalam penelitian sebanyak 42 bank pada Bank Konvensional yang terdaftar di Bursa Efek Indonesia. Peneliti mengambil sampel dengan memaparkan kriteria tertentu sehingga sampel didapat sebanyak 205 bank konvensional di BEI selama periode 2017-2021. Jenis data yang digunakan oleh peneliti adalah data kuantitatif dengan sumber data sekunder. Metode yang digunakan dalam pengumpulan data adalah metode dokumentasi. Teknis analisis yang digunakan dalam penelitian adalah analisis deskriptif, analisis klasik, regresi linear berganda dan uji hipotesis dengan bantuan software SPSS 2022. Variabel independent yang digunakan oleh peneliti adalah Cost Of Holding Capital dan Cost Of Financial Distress. Sedangkan variabel dependennya adalah Capital Buffer. Hasil penelitian menunjukkan bahwa Cost Of Holding Capital berpengaruh negatif dan signifikan terhadap Capital Buffer, Cost Of Financial Distress berpengaruh negatif dan signifikan terhadap Capital Buffer dan secara simultan Cost Of Holding Capital dan Cost Of Financial Distress berpengaruh positif dan signifikan terhadap Capital Buffer. This study aims to determine the effect of the cost of holding capital and the cost of financial distress on capital buffers in manufacturing companies listed on conventional banks listed on the Indonesia Stock Exchange for the 2017-2021 period. This type of research uses associative research. The population used in the study were 42 banks at conventional banks listed on the Indonesia Stock Exchange. Researchers took samples by describing certain criteria so that the sample was obtained as many as 205 conventional banks on the IDX during the 2017-2021 period. The type of data used by the researcher is quantitative data with secondary data sources. The method used in data collection is the method of documentation. The technical analysis used in this research is descriptive analysis, classical analysis, multiple linear regression and hypothesis testing with the help of SPSS 2022 software. The independent variables used by researchers are Cost Of Holding Capital and Cost Of Financial Distress. While the dependent variable is the Capital Buffer. The results show that the Cost of Holding Capital has a negative and significant effect on the Capital Buffer, the Cost of Financial Distress has a negative and significant effect on the Capital Buffer and simultaneously the Cost Of Holding Capital and the Cost Of Financial Distress have a positive and significant effect on the Capital Buffer.