Tiffany, Kandida Ratna (2016) PENGARUH CORPORATE GOVERNANCE INDEX, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN, DAN KUALITAS AUDITOR TERHADAP BIAYA EKUITAS DAN BIAYA UTANG PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI. Other thesis, UPN "VETERAN" YOGYAKARTA.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari corporate governance index, ukuran perusahaan, struktur kepemilikan, dan kualitas auditor terhadap biaya ekuitas dan biaya utang pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama tahun 2011-2013. Metode pengumpulan sampel yang digunakan adalah purposive sampling dan diperoleh 106 perusahaan yang akan menjadi objek penelitian. Hipotesis penelitian diuji dengan menggunakan regresi berganda. Hasil pengujian secara simultan menunjukkan bahwa faktor Corporate Governance Index yang merupakan indikator dari penerapan Good Corporate Governance (GCG) terbukti tidak memiliki pengaruh yang signifikan terhadap biaya ekuitas. Dan secara parsial ukuran perusahaan berpengaruh signifikan terhadap biaya ekuitas, sedangkan variabel struktur kepemilikan keluarga dan kualitas auditor tidak berpengaruh terhadap biaya ekuitas, namun untuk variabel struktur kepemilikan institusional berpengaruh signifikan terhadap biaya ekuitas. Selain itu Corporate Governance Index yang merupakan indikator dari penerapan Good Corporate Governance (GCG) terbukti memiliki tidak pengaruh yang signifikan terhadap biaya utang perusahaan. Namun ukuran perusahaan berpengaruh signifikan terhadap biaya utang, sedangkan variabel struktur kepemilikan keluarga, struktur kepemilikan institusional dan kualitas auditor tidak berpengaruh terhadap biaya utang. Kata kunci: corporate governance index, ukuran perusahaan, struktur kepemilikan keluarga, struktur kepemilikan institusional, kualitas auditor, biaya ekuitas, biaya utang. ABSTRACT This study aims to determine the effect of corporate governance index, the company size, ownership structure, and auditor’s quality of equity and debt costs on mining companies which is listed on Indonesia stock exchange over the years 2011-2013. The sampling method used was purposive sampling method and acquired 106 companies that will be the object of the research. The research hypotheses were tested using multiple regression. The test results indicate that simultaneous factors Corporate Governance Index which is an indicator of the implementation of Good Corporate Governance (GCG) proved to have no significant influence towards the cost of equity. And influential company size partially significantly to the cost of equity, whereas the variable family ownership structure and the quality of Auditors does not have an effect on the cost of equity, but to influential institutional ownership structure variables significantly to costs of equity. Besides that, Corporate Governance Index which is an indicator of the implementation of Good Corporate Governance (GCG) is proven to have no significant influence towards the cost of the company’s debt. But influential the company size significantly to the cost of debt, while the variable family ownership structure, the structure of institutional ownership and the quality of Auditors does not have an effect on the cost of debt. Keywords: corporate governance index, the company size, family ownership, institutional ownership, auditor’s quality, cost of equity, cost of debt.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Sarimin Sarimin |
| Date Deposited: | 14 Jun 2016 01:22 |
| Last Modified: | 14 Jun 2016 01:22 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/3649 |
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