Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Nadia Yuli Widyastuti
Departemen 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 KUALITAS AUDIT, VOLUNTARY DAN TIMELY DISCLOSURE TERHADAP BIAYA UTANG Nadia Yuli Widyastuti; Dwi Cahyo Utomo
Diponegoro Journal of Accounting Volume 9, Nomor 3, Tahun 2020
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this reasearch is to analyze the effect of audit quality, voluntary disclosure and timely disclosure on cost of debt, using control variable such as size, loss, and earnings variability. Cost of debt is measured using interest expense scaled by long and short therm liabilities. This research uses quantitative method by using multiple linear regression analysis. The population of this research is all company manufacturing consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) in the period 2014-2018. The sample is selected using purposive sampling method and acquired 125 firms.The result showed that audit quality, timely disclosure, loss and earnings variability does not significantly influence on cost of debt. By contrast, the association between voluntary  disclosure and size significantly influenced cost of debt.
Co-Authors Dwi Cahyo Utomo