Pengaruh Good Corporate Governance Dan Kualitas Laba Terhadap Biaya Ekuitas (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011 – 2014)
DOI:
https://doi.org/10.22441/jpma.v1i1.8786Abstract
Penelitian ini bertujuan untuk menguji dan mengkaji Pengaruh Good Corporate Governance dan Kualitas Laba terhadap Biaya Ekuitas. (Studi Empiris pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014). Variabel Corporate Governance diproksikan dengan frekuensi pertemuan komite audit, kualitas audit, dan frekuensi dewan komisaris. Variabel Kualitas Laba diukur dengan menggunakan persistensi akrual model Givoly et, al. (2010). Sedangkan variabel dependen yang digunakan dalam penelitian ini adalah biaya ekuitas yang dihitung dengan menggunakan model Ohlson. Populasi dalam penelitian ini berjumlah 44 perusahaan perbankan pada tahun 2016. Sampel yang digunakan sebanyak 21 perusahaan perbankan dengan pengambilan sample menggunakan teknik purposive sampling. Data dalam penelitian ini adalah data sekunder yang diambil dari situs resmi Bursa Efek Indonesia dan website masing-masing perusahaan. Data dianalisis dengan menggunakan SPSS 21. Hasil penelitian ini menunjukkan bahwa frekuensi pertemuan komite audit, kualitas audit, dan kualitas laba berpengaruh terhadap biaya ekuitas. Sedangkan frekuensi dewan komisaris tidak berpegaruh terhadap biaya ekuitas.Downloads
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