Pengaruh Tingkat Suku Bunga, Struktur Modal Rata Tertimbang (WACC) Pada Perusahaan Sub Sektor Otomotif Dan Komponen Periode 2020-2023

Ayunindira, Nurul (2025) Pengaruh Tingkat Suku Bunga, Struktur Modal Rata Tertimbang (WACC) Pada Perusahaan Sub Sektor Otomotif Dan Komponen Periode 2020-2023. Other thesis, Politeknik Negeri Bengkalis.

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Abstract

This study aims to identify the effect of interest rates, capital structure, and asset structure on Weighted Average Cost of Capital (WACC) in automotive and component sub-sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. The study population consisted of 14 companies, and by using purposive sampling technique, 9 companies were obtained as samples that met certain criteria. The data used is secondary data obtained from the company's annual financial statements during the study period. The analysis method used is multiple linear regression with the help of SPSS software version 30. The results showed that capital structure has a significant negative effect on WACC, and asset structure has a significant positive effect on WACC. Meanwhile, the interest rate has no significant effect on WACC. Simultaneous testing shows that interest rates, capital structure, and asset structure together have a significant effect on WACC. Thus, companies need to pay attention to the composition of debt and equity as well as the proportion of fixed assets in order to optimize the cost of capital.

Item Type: Thesis (Other)
Uncontrolled Keywords: Interest Rate, Capital Structure, Asset Structure, WACC
Subjects: 600 – ILMU TEKNIK DAN ILMU TERAPAN > 650 – Manajemen dan Administrasi Bisnis > 657 – Akuntansi
Divisions: Jurusan Administrasi Niaga > Sarjana Terapan (D-IV) Akuntansi Keuangan publik > SKRIPSI
Depositing User: D-IV Akuntansi Keuangan Publik Kelas B
Date Deposited: 08 Aug 2025 07:56
Last Modified: 08 Aug 2025 07:56
URI: https://eprints.polbeng.ac.id/id/eprint/1226

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