Cost of Debt Determinant

Abstract

This study aims to analyze the cost of debt which is influenced by family ownership and institutional ownership. The total population of 193 manufacturing companies listed on the IDX in 2016 and 2020 with a sample size of 108 through purposive sampling. Data collection uses documentation, namely published and audited reports in the form of annual reports at www.idx.co.id. The research findings of the cost of debt are positively and significantly influenced by family ownership and institutional ownership.