Novrianti, Dita (2019) Pengaruh Karakteristik Kualitas Audit Terhadap Biaya Modal Ekuitas. Undergraduate thesis, Universitas Internasional Batam.
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Abstract
Penelitian ini dilakukan untuk menganalis mengenai efek karakteristik kualitas audit akan biaya modal ekuitas. Biaya modal ekuitas dipilih sebagai variabel dependen dari penelitian ini, sedangkan ukuran kantor akuntan publik, spesialisasi industri auditor dan audit tenure sebagai variabel independen. Penelitian ini juga menggunakan variabel kontrol yaitu ukuran perusahaan, umur perusahaan, leverage, market to book, earning quality, earning volatility, growth dan ROA. Penelitian ini menggunakan sampel perusahaan yang terdaftar di BEI dari tahun 2013-2017. Data yang dibutuhkan untuk peneltian ini dapatkan dari laporan keuangan perusahaan dan factbook IDX yang dapat ditemukan di www.idx.co.id. Penelitian ini menggunakan 1.842 data perusahaan dari tahun 2012 hingga 2018 serta tergolong sebagai data regresi panel. Metode pemilihan sampel yang dipakai ialah metode purposive sampling. SPSS versi 21 dan E-views versi 10 merupakan Program yang digunakan dalam pengujian data penelitian. Hasil dari penelitian menunjukkan bahwa audit tenure menunjukkan bahwa terdapat hubungan signifikan negative terhadap biaya modal ekuitas. Sedangkan ukuran kantor akuntan publik dan spesialisasi industri auditor mendapatkan hasil tidak berpengaruh terhadap biaya modal ekuitas. ********************************************************************** This research was done to analyze the effect of characteristic audit quality on the cost of equity capital in companies listed in the Indonesia Stock Exchange (IDX). The dependent variable of this research is the cost of equity capital, while the size of the public accounting firm, auditor industry specialization and audit tenure are independent variables. This research also uses control variables namely company size, company age, leverage, market to book, earnings quality, earnings volatility, growth and ROA. This study used samples of companies that listed on the Stock Exchange from 2013-2017. The data used can be obtained from the company financial statements and IDX factbook which can be found at www.idx.co.id. This research used 1,842 company data from 2012 to 2018 and it is classified as panel regression data. SPSS version 21 and E-views version 10 are the softwares that used in data testing. The results of the study indicate that the audit tenure shows that there is a significant negative relationship to the cost of equity capital. While the size of public accounting firms and auditor industry specializations have no effect on the cost of equity capital.
| Item Type: | Thesis (Undergraduate) |
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| Additional Information: | Similarity: 23 |
| Uncontrolled Keywords: | audit quality, size of the public accounting firm, audit tenure, industry specialization auditor, Cost of equity capital |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
| Divisions: | School of Economic and Business > Accounting |
| SWORD Depositor: | Admin Repository Universitas Internasional Batam |
| Depositing User: | Admin Repository Universitas Internasional Batam |
| Date Deposited: | 21 Oct 2019 12:13 |
| Last Modified: | 05 Oct 2020 09:02 |
| URI: | http://repository.uib.ac.id/id/eprint/2005 |
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