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All Journal Muhammadiyah Riau Accounting and Business Journal
Yulia Nurcahyani
Universitas Muhammadiyah Purwokerto
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Corporate Governance Index, Corporate Ownership Structure and Audit Committee on Debt Costs Siti Nur Azizah; Yulia Nurcahyani
Muhammadiyah Riau Accounting and Business Journal Vol 1 No 2 (2020): Muhammadiyah Riau Accounting and Business Journal: April-September
Publisher : Faculty of Economics and Business Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (692.16 KB) | DOI: 10.37859/mrabj.v1i2.1927

Abstract

This study aims to analyze corporate governance index and ownership structure and audit committee on the cost of debt. The study based on agency theory by Jensen and Meckling in 1976. This study use secondary data derived from financial statements of companies participating in the Corporate Governance Perception Index (CGPI) for 2014-2018 which are listed on the Indonesia Stock Exchange. The method of data collection in this study used purposive sampling. The data was analyzed by multiple linear regression analysis. The results of this study indicate that corporate governance index and institutional ownership negatively effect on the cost of debt. In contrast, audit committee and managerial ownership has no impact on the cost of debt. The findings in this study can be beneficial for investors in assessing the governance of a company in managing its debt. Investors can consider for an investment decision both long term and short term.
Co-Authors Siti Nur Azizah