Pengaruh Corporate Governance, Kualitas Audit Dan Voluntary Disclosure Terhadap Biaya Utang (Studi Empiris pada Perusahaan Go Public yang Terdaftar di CGPI Tahun 2009-2012)
Abstract: This research aims
to get empirical eviden of the effect of corporate governance, audit quality,
and voluntary disclosure on cost of debt (empirical study on public companies
listed on CGPI). Cost of debt was measured using interest rate of debt costs,
corporate governance was measured using corporate governance index, audit
quality was measured using dummy variable, and voluntary disclosure was
measured using voluntary disclosure index.
This study is classified to causative research. The population of this
study are public companies listed on CGPI in 2009 to 2012. Samples was
determined by purposive sampling method, to obtain a sample of 17 companies.
The data used in this study are secondary data. Data was collected with documentation
technique obtained through IDX official website: www.idx.co.id and obtained
from the website: www.mitrariset.com. Analysis of the data was used panel data
regression analysis.
The empirically result showed that: (1) corporate governance does not
significantly effect on the cost of debt. (2) audit quality has negative
significantly effect on the cost of debt, and (3) voluntary disclosure does not
significantly effect on the cost of debt.
Penulis: Rahmawelly Yenibra
Kode Jurnal: jpakuntansidd150495
