Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Anum Anindita Rahmah
Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS Anum Anindita Rahmah; Rr Karlina Aprilia Kusumadewi
Diponegoro Journal of Accounting Volume 9, Nomor 1, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (458.858 KB)

Abstract

This study aims to analyze and obtain evidence regarding the relationship between audit committee characteristics and cost of equity capital. Cost of equity capital as dependent variable was calculated using CAPM method. Audit committee characteristics  as independent variable consist of size, meeting  frequencies, independency, and accounting competence. In addition, company size and leverage were included as control variables. This study uses puposive sampling techniques with all companies listed on Indonesian stock exchange 2017 as participants. Hypothesis testing in this study using multiple linear regression involving 384 companies as samples. The examination results show  positive relationship between the size of audit committee and cost of equity capital.
Co-Authors RR Karlina Aprilia Kusumadewi