PENGARUH UKURAN KAP, AUDIT TENURE, DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP COST OF EQUITY CAPITAL

SARI, VINNA PERMATA and Delamat, Harun and Yusnaini, Yusnaini (2019) PENGARUH UKURAN KAP, AUDIT TENURE, DAN AUDITOR SPESIALISASI INDUSTRI TERHADAP COST OF EQUITY CAPITAL. Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the evidence about relationship between firm size, audit tenure, auditor industry specialization and cost of equity capital in Indonesia. This research was conducted by regression test as a test of the hypothesis. Data collection in this research using purposive sampling to companies listed at the Indonesian Stock Exchange in 2013-2017. As many as 44 companies are used as samples in this research. Test results of this study indicate that the size of the audit firm is negatively significant related to the cost of equity capital. the audit tenure negatively related and does not significantly affect the cost of equity capital.While Auditor industry specialization are positively significant related to the cost of equity capital.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Cost of Equity Capital, Kualitas Audit, Ukuran Kantor Akuntan Publik, Audit tenure, Auditor Spesialisasi Industri
Subjects:	H Social Sciences > HB Economic Theory > HB1-3840 Economic theory. Demography H Social Sciences > HT Communities. Classes. Races > HT388 Regional economics. Space in economics
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 3665 not found.
Date Deposited:	11 Dec 2019 08:12
Last Modified:	11 Dec 2019 08:12
URI:	http://repository.unsri.ac.id/id/eprint/21306

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