Pengaruh Umur Perusahaan, Voluntary Disclosure, Komite Audit dan Kepemilikan Institusional terhadap Biaya Hutang Perusahaan Sektor Keuangan Non-Bank yang Terdaftar di BEI (2017 - 2019)
Daftar Isi:
- This study aims to provide evidence on the influence of company age, voluntary disclosure, audit committee, and institutional ownership on the cost of debt in non-bank financial companies listed on the Indonesia Stock Exchange (IDX) in 2017-2019. The method used in sample selection is purposive sampling with criteria and produce data after 120 outliers are carried out, then the sample data is processed by multiple linear regression techniques. This study uses secondary data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id) and companies listed as research samples. Based on the results of statistical tests that have been conducted, it is stated that company age, voluntary disclosure, audit committee, and institutional ownership have no effect on the cost of debt.