Pengaruh good corporate governance, voluntary disclosure dan ukuran perusahaan terhadap biaya hutang (cost of debt)

DETAIL KOLEKSI

Pengaruh good corporate governance, voluntary disclosure dan ukuran perusahaan terhadap biaya hutang (cost of debt)

2.5

Oleh : Rahardian Achmad Arif

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2012

Pembimbing 1 : Sekar Mayangsari

Subyek : Corporate governance ;cost analysis

Kata Kunci : good corporate governance, firm size, voluntary disclosure, cost debt,

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.	Link
1.	2012_TA_AK_023080322_7.pdf
2.	2012_TA_AK_023080322_6.pdf
3.	2012_TA_AK_023080322_5.pdf
4.	2012_TA_AK_023080322_4.pdf
5.	2012_TA_AK_023080322_3.pdf
6.	2012_TA_AK_023080322_2.pdf
7.	2012_TA_AK_023080322_1.pdf

Abstrak
Abstract

P enelitian ini bertujuan untuk mengetahui Pengaruh Good Corporate Governance, Voluntary Disclosure, dan Ukuran Perusahaan Terhadap Biaya Hutang (Cost of Debt). dalam penelitian ini Good Corporate Governance diukur dengan menggunakan proxy proporsi kepemilikan manajerial, kepemilikan institusionl, kualitas audit dan kepemilikan asing. Voluntary Disclosure dihitung dengan metode scoring dari kriteria yang telah ditentukan dan ukuran perusahaan. Sampel dalam penelitian ini berasal dari perusahaan-perusahaan yang termasuk kelompok sepuluh besar menurut Corporate Governance Perception Index (CGPI) selama periode 2006-2010. Metode pengumpulan data dalam penelitian ini menggunakan purposive sampling dengan menggunakan regresi linear berganda. Berdasarkan hasil penelitian ini menunjukan bahwa keseluruhan variabel independen secara serentak berpengaruh terhadap variabel dependen. Namun, secara individual, tidak semua variabel independen menunjukan pengaruh yang secara signifikan. Kualitas audit dan kepemilikan asing tidak berpengaruh terhadap biaya hutang (cost of debt), sedangkan kepemilikan manajerial, kepemilikan institusional, voluntary disclosure, dan ukuran perusahaan berpengaruh terhadap biaya hutang (cost of debt).

T his Research intended to determine The impact of Good Corporate Governance, Voluntary Disclosure, and Firmsize toward Cost of Debt. In this Research Good Corporate Governance measured using proxy rate of managerial acquisition, Institutional acquisition, foreign acquisition and Audit's Quality. On the other hand, Voluntary Disclosure measured by scoring method with its given criteria, and firmsize. Big Ten Companies group based on CGPI Index within 2006-2010 period were used as the research sample. This research uses purposive sampling Methods for Collecting the Data, and Using Multiple Linear Regression Method to process the Collected Data. The result Shows that the whole Independent Variable simultaneously affecting the dependent variable. But in Individual test, only few independent variable have significant impact. As an addition Audit's Quality and Foreign Acquisition had no effect toward cost of debt, while the remaining independent variables (managerial acquisition, institutional acquisition, voluntary disclosure and firmsize) had significant impact toward cost of debt.