PENGARUH UKURAN KAP, AUDIT TENURE, DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP COST OF EQUITY CAPITAL
Daftar Isi:
- This research aims to examine the evidence about relationship between firm size, audit tenure, auditor industry specialization and cost of equity capital in Indonesia. This research was conducted by regression test as a test of the hypothesis. Data collection in this research using purposive sampling to companies listed at the Indonesian Stock Exchange in 2013-2017. As many as 44 companies are used as samples in this research. Test results of this study indicate that the size of the audit firm is negatively significant related to the cost of equity capital. the audit tenure negatively related and does not significantly affect the cost of equity capital.While Auditor industry specialization are positively significant related to the cost of equity capital.