E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
Vol. 24 No. 2 (2023): Oktober

Pengaruh Earnings Management, Kepemilikan Institusional, Dan Corporate Governance Perception Index (Cgpi) Terhadap Biaya Utang

Yunita, Nur Afni (Unknown)
Rais, Rany Gesta Putri (Unknown)
Yusra, Muhammad (Unknown)
Lestari, Afisha Tirta Surya (Unknown)

Article Info

Publish Date
31 Oct 2023

Abstract

The objective of this research is to examine of earnings management, Institutional Ownership and Corporate Governance Perception index on the Cost of Debt. Data collected by purposive sampling method since 2018-2020 and gotten 15 companies that received GCG Award at IICG and SWA Magazine. Data analyzed by using panel regression. The result of research show that earning management has a negative effect on the cost of debt. But institutional ownership and Corporate Governance Perception Index (CGPI) has no effect on the cost of debt.

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Journal Info
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis
Website

Abbrev

emabis

Publisher

Universitas Malikussaleh

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

E-Mabis menerima artikel hasil riset dari para peneliti baik dosen, mahasiswa maupun praktisi dalam bidang ekonomi, manajemen dan bisnis yang belum pernah diterbitkan pada jurnal lain, artikel dapat berupa hasil kajian teoritis maupun hasil penelitian yang ditulis dalam bahasa Indonesia atau ...