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PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA EKUITAS DAN BIAYA UTANG

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA EKUITAS DAN BIAYA UTANG
 
Creator Sari, Dian Antika
Diana, Nur
Mawardi, M. Cholid
 
Description BSTRACTThis study aims to examine the effect of corporate governance on cost ofequity and cost of debt. Elements of corporate governance used are corporategovernance index, effectiveness of board commissioners, and effectiveness of auditcommittee. The samples of this study are 40 public companies listed on CorporateGovernance Perception Index (CGPI) for period 2012-2015.The result of this study show that the quality of corporate governance asmeasured by corporate governance index have a signicant negative impact on cost ofequity and cost of debt. The effectiveness of board commissioners has a significantnegative effect on cost of equity and cost of debt. The effectiveness of audit committeehas a significant negative effect on cost of equity and cost of debt.Keywords: corporate governance index, the effectiveness of board commissioners,the effectiveness of committee audit, cost of equity, cost of debt
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-02-22
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/938
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/938/930
 
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