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) |
|---|---|
| Subjek: | H Social Sciences > HB Economic Theory |
| Divisions: | x. 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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