Analisis Pengaruh Kualitas Audit dan Manajemen Laba Terhadap Biaya Modal pada Perusahaan yang Terdaftar di Bursa Efek Indonesia

Bella, Shinta (2020) Analisis Pengaruh Kualitas Audit dan Manajemen Laba Terhadap Biaya Modal pada Perusahaan yang Terdaftar di Bursa Efek Indonesia. Undergraduate thesis, Universitas Internasional Batam.

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Abstract

Penelitian ini bertujuan untuk meneliti faktor-faktor yang berpotensial dalam memengaruhi biaya modal pada perusahaan yang terdaftar di Bursa Efek Indonesia. Variabel yang menjadi tolak ukur biaya modal dalam penelitian ini terbagi menjadi biaya ekuitas, biaya utang, dan the weighted average cost of capital. Sementara itu, variabel manajemen laba dan kualitas audit merupakan faktor penentu yang berperan sebagai variabel independen. Penelitian ini menerapkan teknik purposive sampling dalam proses pengumpulan 358 data perusahaan non finansial yang terdaftar di Bursa Efek Indonesia dari periode 2013 hingga tahun 2017. Penelitian ini menerapkan metode regresi panel dengan mengaplikasikan SPSS versi 22 dan Eviews sebagai media untuk menganalisis data. Penelitian ini membuktikan bahwa kualitas audit dan manajemen laba tidak berpengaruh secara signifikan negatif terhadap biaya modal perusahaan yang terdaftar di dalam Bursa Efek Indonesia yang diproksikan dengan memanfaatkan tiga proksi secara bersamaan. Sehingga dapat disimpulkan bahwa tidak terdapat adanya hubungan antara kualitas audit dan manajemen laba terhadap biaya ekuitas, biaya utang, dan biaya modal perusahaan yang merupakan proksi dari biaya modal. ********************************************************************** This research aims to examine the factors potentially influencing the cost of capital on companies listed in Indonesia Stock Exchange. Variables serving as benchmarks for the cost of capital in this study were divided into the cost of equity, cost of debt, and the weighted average cost of capital. Meanwhile, earnings management and audit quality variables were determinants acting as independent variables. This research applies the purposive sampling technique in the process of collecting 358 non-financial company listed in Indonesia Stock Exchange during 2013 to 2017. This study also applied a panel regression method by using the SPSS version 22 and Eviews as a tool for analyzing data. This research proves audit quality and earnings management do not have significant negative effect on the cost of capital of companies listed on the Indonesia Stock Exchange which are proxy by utilizing three proxies simultaneously. Therefore, it can be concluded that there is no relation between audit quality and earnings management on the cost of equity, cost of debt, and the weighted average cost of capital which is a proxy of cost of capital.

Item Type: Thesis (Undergraduate)
Additional Information: Similarity: 23
Uncontrolled Keywords: Audit quality, cost of equity, cost of debt, earning management.
Subjects: H Social Sciences > HB Economic Theory
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: 28 Apr 2020 02:33
Last Modified: 05 Oct 2020 06:32
URI: http://repository.uib.ac.id/id/eprint/2278

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