Arina, Aziza Wa and , Dra. Rina Trinawati, M.Si.Ak., Ph.D, CA (2021) Pengaruh Good Corporate Governance Dan Voluntary Disclosure Terhadap Biaya Hutang (Cost Of Debt) (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study aims to examine the effect of managerial ownership, institutional ownership, audit quality and voluntary disclosure on the cost of debt. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016 to 2018. Voluntary disclosure is measured using the scoring method or on the voluntary disclosure criteria that have been set. Sample collection method using purposive sampling method. So it can be obtained as many as 207 samples for 3 years of research observation. The analysis used in this study is multiple linear regression analysis which is processed using the Statistical Package for Social Science (SPSS) version 21. The results show that institutional ownership and audit quality variables affect the cost of debt. Meanwhile, managerial ownership and voluntary disclosure variables have no effect on the cost of debt.
| Item Type: | Karya ilmiah (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Good corporate governance, voluntary disclosure, costs of debt. |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | AZIZA WA ARINA |
| Date Deposited: | 25 Oct 2021 04:22 |
| Last Modified: | 25 Oct 2021 04:22 |
| URI: | http://eprints.ums.ac.id/id/eprint/94959 |
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