ANALISIS PENGARUH AUDIT TERHADAP BIAYA MODAL EKUITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015)

WAHYUNI, SRI RIZKY and Wahyudi, Tertiarto and Kalsum, Umi (2018) ANALISIS PENGARUH AUDIT TERHADAP BIAYA MODAL EKUITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012-2015). Undergraduate thesis, Sriwijaya University.

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Abstract

The purpose of this study is to examine the effect of audit to cost of equity capital. Audit as variable independent is measured by the size (Big 4) of public accounting firm, competent auditor and audit tenure firm. Cost of equity capital is measured by Ohlson method as dependent variable. In addition, leverage and size companies are control variables. This study uses manucaturing companies listed on Indonesian Stock Exchange (IDX) year 2012, 2013, 2014, and 2015. With the sample of 96 companies through purposive sampling method. The research uses multiple regression for data analysis on SPSS application. The result shows that audit size has significant effects to cost of equity capital. But, audit tenure, competent auditor, size and leverage have no significant effect to cost of equity capital.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	audit, size of public accounting firm, competent auditor, audit tenure, size, leverage, cost of equity capital
Subjects:	H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mrs Dies Meirita Sari
Date Deposited:	05 Sep 2019 11:52
Last Modified:	05 Sep 2019 13:04
URI:	http://repository.unsri.ac.id/id/eprint/6436

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