Saputra, Muhammad Syahrul Anam and , Agus Endro S, Drs, Msi (2022) Pengaruh Good Corporate Governance Terhadap Biaya Ekuitas Dan Biaya Utang Pada Perusahaan Manufaktur Yang Terdaftar Di BEI. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Some theories say that Good Corporate Governance (GCG) is a set of regulations that regulate the relationship between shareholders, company management, creditors, government, employees and internal or external stakeholders, related to their rights and obligations. The issue of GCG has emerged since the introduction of the separation between ownership and management of the company, because this can lead to information asymmetry between the two parties, this information asymmetry can lead to agency costs. The purpose of this study is to determine the effect of GCG on the cost of equity and debt costs of manufacturing companies listed on the IDX, and to determine the most dominant influence. This type of comparative causal research with a quantitative approach. The population of all manufacturing companies listed on the IDX for the period 2013-2017, with purposive sampling method. The data analysis method uses simple regression by testing the classical assumptions first so that the regression is based on Ordinary Least Square (OLS), along with testing the hypothesis. The results obtained that the GCG variable has a significant positive effect on the Cost Of Equity (COE) variable, while it has a significant negative effect on the Cost Of Debt (COD) variable. GCG has a dominant influence on the COD variable compared to its effect on the COE variable. The R2 value of GCG to COE is 0.30%, while the R2 value of GCG to COD is 23.90%. Companies in Indonesia are expected to implement GCG, because companies are considered capable of increasing supervision over management for more effective decision making, preventing opportunistic actions that are not in the company's interests, and reducing information asymmetry on the part of management, shareholders and creditors. In addition, it is hoped that the company's participation in IICG is because strong GCG has a higher rating than companies that apply weak GCG.
| Item Type: | Thesis (Skripsi) |
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| Uncontrolled Keywords: | CGPI, Cost Of Debt, Cost Of Equity, GCG |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | MUHAMMAD SYAHRUL ANAM SAPUTRA |
| Date Deposited: | 13 Aug 2022 06:33 |
| Last Modified: | 13 Aug 2022 06:33 |
| URI: | http://eprints.ums.ac.id/id/eprint/103761 |
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