Pengaruh mekanisme good corporate governance dan kualitas audit terhadap biaya utang (Studi empiris pada perusahaan yang terdaftar di BEI Tahun 2008-2010 = The impact of good corporate governance mechanism and audit quality toward cost of debt (Empirical studies at company listed on BEI in 2008-2010
| Format: | Bachelors |
|---|---|
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Indonesia
, 2013
|
| Subjects: | |
| Online Access: |
http://lib.ui.ac.id/file?file=digital/20348001-S46807-Mia Ayu Nurdiyana.pdf |
| ctrlnum |
20348001 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title>Pengaruh mekanisme good corporate governance dan kualitas audit terhadap biaya utang (Studi empiris pada perusahaan yang terdaftar di BEI Tahun 2008-2010 = The impact of good corporate governance mechanism and audit quality toward cost of debt (Empirical studies at company listed on BEI in 2008-2010.</title><creator/><type>Thesis:Bachelors</type><place/><publisher>Fakultas Ekonomi dan Bisnis Universitas Indonesia</publisher><date>2013</date><description>[Penelitian ini bertujuan untuk meneliti pengaruh mekanisme Good Corporate
Governance (GCG) dan kualitas audit terhadap biaya utang. Sampel yang
digunakan dalam penelitian ini adalah 44 perusahaan yang terdaftar di Bursa Efek
Indonesia pada tahun 2008-2010 yang memiliki skor indeks Corporate
Governance (CG). Penelitian ini menemukan bahwa indeks CG tidak berpengaruh
terhadap biaya utang, sedangkan kualitas audit terbukti memiliki pengaruh negatif
signifikan terhadap biaya utang. Hasil penelitian ini mengindikasikan perusahaan
dan regulator perlu mengevaluasi kembali praktik CG yang telah dilaksanakan. Di
sisi lain perusahaan dan regulator perlu mempertahankan dan meningkatkan
kualitas audit sebab terbukti dapat berperan menurunkan biaya utang., This study aims to investigate the influence of the mechanisms of Good Corporate
Governance (GCG) and quality audit on the cost of debt. The sample used in this
study are 44 companies listed in Indonesia Stock Exchange in the year 2008-2010
which has an index score of Corporate Governance (CG). This study found that
the CG index does not affect the cost of debt, while the quality of the audit proved
to have a significant negative impact on the cost of debt. Results of this study
indicate the company and regulators need to reevaluate the CG practices that have
been implemented. On the other hand companies and regulators need to maintain
and improve the quality of audit because it is proven to lower the cost of debt.]</description><subject>Auditing.</subject><identifier>20348001</identifier><source>http://lib.ui.ac.id/file?file=digital/20348001-S46807-Mia Ayu Nurdiyana.pdf</source><recordID>20348001</recordID></dc>
|
| format |
Thesis:Bachelors Thesis |
| title |
Pengaruh mekanisme good corporate governance dan kualitas audit terhadap biaya utang (Studi empiris pada perusahaan yang terdaftar di BEI Tahun 2008-2010 = The impact of good corporate governance mechanism and audit quality toward cost of debt (Empirical studies at company listed on BEI in 2008-2010 |
| publisher |
Fakultas Ekonomi dan Bisnis Universitas Indonesia |
| publishDate |
2013 |
| topic |
Auditing |
| url |
http://lib.ui.ac.id/file?file=digital/20348001-S46807-Mia Ayu Nurdiyana.pdf |
| contents |
[Penelitian ini bertujuan untuk meneliti pengaruh mekanisme Good Corporate
Governance (GCG) dan kualitas audit terhadap biaya utang. Sampel yang
digunakan dalam penelitian ini adalah 44 perusahaan yang terdaftar di Bursa Efek
Indonesia pada tahun 2008-2010 yang memiliki skor indeks Corporate
Governance (CG). Penelitian ini menemukan bahwa indeks CG tidak berpengaruh
terhadap biaya utang, sedangkan kualitas audit terbukti memiliki pengaruh negatif
signifikan terhadap biaya utang. Hasil penelitian ini mengindikasikan perusahaan
dan regulator perlu mengevaluasi kembali praktik CG yang telah dilaksanakan. Di
sisi lain perusahaan dan regulator perlu mempertahankan dan meningkatkan
kualitas audit sebab terbukti dapat berperan menurunkan biaya utang., This study aims to investigate the influence of the mechanisms of Good Corporate
Governance (GCG) and quality audit on the cost of debt. The sample used in this
study are 44 companies listed in Indonesia Stock Exchange in the year 2008-2010
which has an index score of Corporate Governance (CG). This study found that
the CG index does not affect the cost of debt, while the quality of the audit proved
to have a significant negative impact on the cost of debt. Results of this study
indicate the company and regulators need to reevaluate the CG practices that have
been implemented. On the other hand companies and regulators need to maintain
and improve the quality of audit because it is proven to lower the cost of debt.] |
| id |
IOS18064.20348001 |
| institution |
Universitas Indonesia |
| institution_id |
51 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Indonesia |
| library_id |
492 |
| collection |
Repository Skripsi (open) Universitas Indonesia |
| repository_id |
18064 |
| city |
KOTA DEPOK |
| province |
JAWA BARAT |
| repoId |
IOS18064 |
| first_indexed |
2022-12-13T08:55:21Z |
| last_indexed |
2022-12-13T08:55:21Z |
| recordtype |
dc |
| merged_child_boolean |
1 |
| _version_ |
1752185454014234624 |
| score |
17.538404 |