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Pengaruh efektifitas corporate governance terhadap cost of debt
This research investigated the effect of corporate governance effectiveness to cost of debt. The proxies of corporate governance are annual report transparency, board meeting frequency, and audit committee meeting frequency. Those proxies are independent variables, and the dependent variable is cost of debt. The sample is companies in non-financial industry that listed on Indonesia Stock Exchange in 2007-2008 which issue long-term debts. Multiple regression is used to examine all the hypotheses. The results show that the annual report transparency doesn?t have a significant effect to cost of debt. Meanwhile, the board meeting frequency and the audit committee meeting frequency have significant effects to cost of debt, where the board meeting frequency has a negative effect to cost of debt and the audit committee meeting frequency has a positive effect to cost of debt. It shows that there are still a few corporate governance proxies which haven?t been implemented effectively in a corporate.Ada tabel
Call Number | Location | Available |
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6943 | PSB lt.2 - Karya Akhir | 1 |
Penerbit | Depok Progran Studi Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia., 2010 |
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Edisi | - |
Subjek | Credit Corporate governance Cost of debt Audit Committee |
ISBN/ISSN | - |
Klasifikasi | - |
Deskripsi Fisik | xiv, 102 p. : diagr. ; 30 cm |
Info Detail Spesifik | - |
Other Version/Related | Tidak tersedia versi lain |
Lampiran Berkas | Tidak Ada Data |