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Pengaruh kualitas akrual terhadap biaya utang dan biaya ekuitas : studi pada perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2005-2011
The purpose of this research is to analyze the effect of accruals quality on cost of debt and cost of equity. Accruals quality is divided into two component which are innate accruals quality and discretionary accruals quality. This research also distinguish the effect of both of accruals quality components on cost of debt and cost of equity. Total observations in this research are 1.110 firm-years from 2005- 2011. Accruals quality is measured using accruals quality model from Francis et al. (2005). The result show that the accruals quality which is not only innate accruals quality, but also discretionary accruals quality, only impact to cost of equity. The other result is the effect of innate accruals quality is higher than discretionary accruals quality only on cost of equity. This finding maybe due to firms have higher proportion of private debt than public debt.Ada tabel
Ketersediaan
| Call Number | Location | Available |
|---|---|---|
| 8618 | PSB lt.2 - Karya Akhir | 1 |
| Penerbit | Depok: Program Studi Akuntansi, Fakultas Ekonomi Universitas Indonesia 2014 |
|---|---|
| Edisi | - |
| Subjek | Debt Cost accounting Equity Acrual quality |
| ISBN/ISSN | - |
| Klasifikasi | - |
| Deskripsi Fisik | xiv, 95 p. : il, ; 30 cm |
| Info Detail Spesifik | - |
| Other Version/Related | Tidak tersedia versi lain |
| Lampiran Berkas | Tidak Ada Data |