ANALISIS PENGARUH AUDIT TENURE, AUDITOR SPESIALISASI INDUSTRI, DAN UKURAN KAP TERHADAP COST OF EQUITY CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019)

SETYANENGSI, RENJANI and Hakiki, Arista and Rohman, Abdul (2021) ANALISIS PENGARUH AUDIT TENURE, AUDITOR SPESIALISASI INDUSTRI, DAN UKURAN KAP TERHADAP COST OF EQUITY CAPITAL (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015 – 2019). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the effect of audit tenure, auditor industry specialization, and size of certified public accountant (CPA) firm on the cost of equity capital. The population of this research was all manufacturing companies listed on the Indonesia Stock Exchange in 2015, 2016, 2017, 2018 and 2019. The sampling technique in this research used purposive sampling technique. A total of 50 companies in Indonesia were stated as samples. This research used multiple linear regression analysis techniques with the SPSS program. The results of this research showed that the audit tenure and auditor industry specialization have a significant and negative effect on the cost of equity capital, this shows that asymmetry of information can be reduced and affects to the rate of return expected by investors. Meanwhile size of certified public accountant (CPA) firm does not have a significant effect on the cost of equity capital.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	audit tenure, auditor spesialisasi industri, ukuran KAP, dan biaya modal ekuitas
Subjects:	H Social Sciences > HG Finance > HG179 Personal finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Renjani Setyanengsi
Date Deposited:	02 Jun 2021 03:51
Last Modified:	02 Jun 2021 03:51
URI:	http://repository.unsri.ac.id/id/eprint/47218

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