PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR, DAN AUDIT TENURE TERHADAP BIAYA MODAL EKUITAS (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018)

KUSBIANTORO, KUSBIANTORO (2021) PENGARUH UKURAN KANTOR AKUNTAN PUBLIK, SPESIALISASI INDUSTRI AUDITOR, DAN AUDIT TENURE TERHADAP BIAYA MODAL EKUITAS (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018). Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.

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Abstract

This study aims to examine the effect of public accounting firm size, specialized industry auditors, and audit tenure on the cost of equity capital. The formulation of the problem in this research is how the relationship between the size of the public accounting firm, specialized industry auditors, and audit tenure to the cost of equity capital. The population in this study are manufacturing companies in the basic industry and chemical sectors listed on the Indonesian stock exchange in 2016-2018. The sample of this research was 204 companies which were determined by using positive sampling method. The data analysis method used is multiple regression analysis with the SPSS program. The results of the analysis show that the size of the public accounting firm and audit tenure have no effect on the cost of equity capital. Meanwhile, auditor industry specialization affects the cost of equity capital.

Item Type: Thesis (Bachelor)
Uncontrolled Keywords: size of public accounting firm, specialized industry auditors, audit tenure, cost of equity capital
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: wulan
Date Deposited: 10 May 2022 06:57
Last Modified: 27 Dec 2022 02:07
URI: https://repository.ump.ac.id:80/id/eprint/11525

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