DAMPAK KARAKTERISTIK KOMITE AUDIT, KONEKSI POLITIK DAN KARAKTERISTIK DEWAN DIREKSI TERHADAP BIAYA MODAL EKUITAS

  • Erna Wati Universitas Internasional Batam
  • Selfina Selfina Universitas Internasional Batam

Abstract

Penelitian ini bertujuan untuk menguji apakah karakteristik komite audit seperti ukuran , frekuensi pertemuan, independensi dan keahlian keuangan komite audit, koneksi politik dan karakteristik dewan direksi seperti independensi, ukuran dan frekuensi pertemuan dewan direksi berpengaruh terhadap biaya modal ekuitas. Penelitian ini menguji data panel dengan pendekatan random effect model. Penelitian biaya modal ekuitas menggunakan forecast 2 tahun kedepan. Berdasarkan hasil analisis, dapat disimpulkan bahwa karakteristik komite audit tidak berpengaruh signifikan terhadap biaya modal ekuitas. Koneksi politik, independensi dan ukuran dewan direksi berpengaruh signifikan terhadap biaya modal ekuitas. Variabel kontrol yang hanya berpengaruh signifikan terhadap biaya modal ekuitas adalah leverage dan return of assets.

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Published
2022-12-24
How to Cite
Wati, E., & Selfina, S. (2022). DAMPAK KARAKTERISTIK KOMITE AUDIT, KONEKSI POLITIK DAN KARAKTERISTIK DEWAN DIREKSI TERHADAP BIAYA MODAL EKUITAS. Jurnal Ilmiah MEA (Manajemen, Ekonomi, & Akuntansi), 6(3), 2084-2103. https://doi.org/10.31955/mea.v6i3.2588