Pengaruh Kualitas Audit terhadap Biaya Modal Ekuitas

Beslina, Hesty (2011) Pengaruh Kualitas Audit terhadap Biaya Modal Ekuitas. Tugas Akhir (S1) - thesis, UNIVERSITAS BAKRIE.

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Abstract

This study aims to examine the effects of audit quality proxied by auditor size, auditor industry specialization, and auditor tenure on the cost of equity capital of public firms listed in Indonesia Stock Exchange (IDX) except bank and financial industries during period 2004 – 2006. This study found that audit quality proxied by auditor size, auditor industry specialization, and KAP tenure has no significant effects on cost of equity capital. This study was not able to prove the hypothesis that auditor size, auditor industry specialization, and KAP tenure have significantly negative effects on cost of equity capital. Sensitivity analysis and additional studies also delivered the similar result with the major study. For further research, audit quality measurement could be expanded to auditor independence point of view, i.e. audit opinion and client importance.

Item Type: Thesis (Tugas Akhir (S1) - )
Uncontrolled Keywords: Big4 Audit Firm, Auditor Industry Specialization, KAP Tenure, ex ante cost of equity capital, cost of equity
Subjects: Accounting > Auditing
Finance > Investment
Finance > Investment > Stock exchanges
Thesis > Thesis (S1)
Divisions: Fakultas Ekonomi dan Ilmu Sosial > Program Studi Akuntansi
Depositing User: wandi wandi
Date Deposited: 16 Jun 2015 07:31
Last Modified: 27 May 2016 06:28
URI: http://repository.bakrie.ac.id/id/eprint/12

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