PENGARUH GOOD CORPORATE GOVERNANCE DAN VOLUNTARY DISCLOSURE TERHADAP BIAYA HUTANG (COST OF DEBT) PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Akhmad Samhudi(1*)

(1) Fakultas Ekonomi - Universitas Islam Kalimantan MAB Banjarmasin
(*) Corresponding Author

Sari


This research aims to examines variables influencing cost of debt in banking companies listed in Indonesian Stock Exchange. Independent variables are Good Corporate Governance (independent commissioner, managerial ownership, institutional ownership, and audit quality) and voluntary disclosure.

There are 19 banking companies which taken as samples during period 2013 to 2015. Analysis method in this research is multiple regression analysis which used SPSS program 16.0 version. Simultaneously testing used F-test and partially testing used t-test.

The result shows that partially, independent variables which significantly influencing cost of debt are audit quality and voluntary disclosure with each significant value 0.003 and 0.049 (less than 0.05). Simultaneously, independent commissioner, managerial ownership, institutional ownership, audit quality and voluntary disclosure significantly influencing cost of debt in banking companies listed in Indonesia Stock Exchange with significant value 0.000 (below from 0.05). Adjusted R2 value 0,305 shows that 30,5% variation of companies cost of debt can be explained by independent commissioner, managerial ownership, institutional ownership, audit quality and voluntary disclosure and the explained by variables which not used in this research.

 

Keywords: Good Corporate Governance, Voluntary Disclosure, Cost of Debt

 


Teks Lengkap:

PDF

Referensi


Bambang Riyanto. 2001. Dasar-dasar Pembelanjaan Perusahaan. BPFE. Yogyakarta.

Dian Ariny. 2010. Pengaruh Likuiditas, Leverage, Profitabilitas dan Ukuran Perusahaan Terhadap Luas Pengungkapan Sukarela Laporan Keuangan Tahunan Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Skripsi. UNLAM. Banjarmasin.

Dwi Prastowo./ 2008. Analisis Laporan Keuangan (Konsep dan Aplikasi) Edisi Kedua. UPP STIM YKPN. Yogyakarta.

Dyckman, Thomas R., Dukes, Roland E., & Davis, Charles J. 2001. Akuntansi Intermediate. Edisi Ketiga Jilid 2. Erlangga. Jakarta.

Fitri Wulansari. 2008. Analisis Faktor-Faktor yang Mempengaruhi Pengungkapan Sukarela dalam Laporan Tahunan. UII. Yogyakarta.

Forum for Corporate Governance in Indonesia (FCGI). 2006. Peranan Dewan Komisaris dan Komite Audit dalam Pelaksanaan Corporate Governance (Tata Kelola Perusahaan) Corporate Governance. FCGI. Jakarta.

. 2002. The essence of Good Corporate Governance (konsep dan implementasi perusahaan public dan korporasi Indonesia). Yayasan Pendidikan Pasar Modal Indonesia & Sinergy Communication. Jakarta.

Gideon S.B. Boediono. 2005. Kualitas Laba: Studi Pengaruh Mekanisme Corporate Governance dan Dampak Manajemen Laba dengan Menggunakan Analisis Jalur. Simposium Nasional Akuntansi VII. Desember 2004. Bali.

Hessel Nogi S. Tangkilisan. 2003. Mengelola Kredit Berbasis Good Corporate Governance. Balairung. Yogyakarta.

Ikatan Akuntan Indonesia. 2009. Standar Akuntansi Keuangan. Salemba Empat. Jakarta.

Imam Ghozali, 2009, Aplikasi Analisis Multivariate dengan Program SPSS. Cetakan IV. Badan Penerbit Universitas Diponegoro. Semarang.

Imam Sjahputra Tunggal & Amin Widjaja Tunggal. 2002. Memahami Konsep Good Corporate Governance. Harvarindo. Jakarta.

Juniarti & Agnes Andriyani Sentosa. 2009. Pengaruh Good Corporate Governance, Voluntary Disclosure terhadap Biaya Hutang (Cost of Debt). Jurnal Akuntansi dan Keuangan Universitas Kristen Petra. Vol. 11, No. 2 November 2009.




DOI: http://dx.doi.org/10.31602/alsh.v3i2.1195

Refbacks

  • Saat ini tidak ada refbacks.


Al-Ulum : Jurnal Ilmu Sosial dan Humaniora by https://ojs.uniska-bjm.ac.id/index.php/ALSH is licensed under is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.