PENGARUH GOOD CORPORATE GOVERNANCE, KUALITAS AUDIT, VOLUNTARY DISCLOSURE TERHADAP COST OF DEBT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2013
DOI:
https://doi.org/10.30595/kompartemen.v12i1.1385Abstract
Penelitian ini bertujuan untuk mengetahui apakah good corporate governance, kualitas audit dan voluntary disclosure berpengaruh signifikan terhadap cost of debt. Good corporate governance diproksikan dengan proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional. Penelitian ini menggunakan data sekunder yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Hasil penelitian membuktikan bahwa secara parsial proporsi kepemilikan manajerial berpengaruh signifikan terhadap cost of debt. Sementara itu dewan komisaris independen, kepemilikan institusional, kualitas audit dan voluntary disclosure tidak berpengaruh signifikan terhadap cost of debt. Penelitian ini menggunakan data sekunder yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2013. Kata Kunci : Good Corporate Governance, Kualitas Audit, Voluuntary Disclosure, Cost Of Debt.Downloads
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