e_Jurnal Ilmiah Riset Akuntansi
Vol 7, No 04 (2018): e_Jurnal Ilmiah Riset Akuntansi Februari 2018

PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE TERHADAP BIAYA EKUITAS DAN BIAYA UTANG

Dian Antika Sari (Unknown)
Nur Diana (Unknown)
M. Cholid Mawardi (Unknown)



Article Info

Publish Date
22 Feb 2018

Abstract

BSTRACTThis study aims to examine the effect of corporate governance on cost ofequity and cost of debt. Elements of corporate governance used are corporategovernance index, effectiveness of board commissioners, and effectiveness of auditcommittee. The samples of this study are 40 public companies listed on CorporateGovernance Perception Index (CGPI) for period 2012-2015.The result of this study show that the quality of corporate governance asmeasured by corporate governance index have a signicant negative impact on cost ofequity and cost of debt. The effectiveness of board commissioners has a significantnegative effect on cost of equity and cost of debt. The effectiveness of audit committeehas a significant negative effect on cost of equity and cost of debt.Keywords: corporate governance index, the effectiveness of board commissioners,the effectiveness of committee audit, cost of equity, cost of debt

Copyrights © 2018






Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...