Contoh Jurnal Ilmiah Mahasiswa Akuntansi – Tata Kelola Perusahaan, Pengungkapan Sukarela, Biaya utang Download

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Contoh Jurnal Ilmiah Mahasiswa Akuntansi – Tata Kelola Perusahaan, Pengungkapan Sukarela, Biaya utang Download
https://drive.google.com/uc?export=download&id=0B8XZre34ywGLallqZjZ4MlJVeUE

Contoh Jurnal Ilmiah Mahasiswa Akuntansi – Tata Kelola Perusahaan, Pengungkapan Sukarela, Biaya utang Download

PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE DAN BIAYA HUTANG
 ABSTRACT
This research aims to work out direct influence corporate governance towards the price of debt and also the indirect influences corporate governance towards the price of the debt using the voluntary disclosure like the moderate variable. This is actually the entire population research manufacturing companies listed upon the Indonesia stock exchange having a period of observation in 2008-2010. Sampling employing a purposive sampling depending on predetermined criteria. Twenty-six companies are now being sampled. Corporate governance diproksikan with managerial ownership, institutional ownership, Commissioner from the independent, and also the quality of audits. The methods used inside the study is path analysis with multiple regression. The outcomes of the research suggest that institutional ownership of significant positive influence on the price of debt and also the negative impact of significant quality audit of the price of debt, whereas managerial ownership, Commissioner from the independent and voluntary disclosure doesn‘t affect the price of debt. And overall corporate governance doesn‘t affect voluntary disclosure.
Keywords : Corporate governance, Voluntary disclosure, Price of debt.
https://drive.google.com/uc?export=download&id=0B8XZre34ywGLallqZjZ4MlJVeUE

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