MULYAWATI, PUTRI (2015) PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN KANTOR AKUNTAN PUBLIK, AUDIT TENURE, DAN VOLUNTARY DISCLOSURE TERHADAP COST OF LOAN. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Putri Mulyawati, 2015: The Influence of Institutional Ownership, Managerial Ownership, Public Accountant Firm Size, Audit Tenure, and Voluntary Disclosure on Cost of Loan. Advisors: (I) Marsellisa Nindito, SE., M.Sc., Ak., CA; (II) Yunika Murdayanti, SE., M.Si., M.Ak. The purpose of this research is to analyze the influence of institutional ownership, managerial ownership, public accountant firm size, audit tenure, and voluntary disclosure on cost of loan. The independent variables in this research are institutional ownership, managerial ownership, public accountant firm size, audit tenure, and voluntary disclosure. Cost of loan as dependent variable. This research uses secondary data which is the annual report and the audited financial report of the company. Sample used in this research are the listed manufacturing companies on Indonesia Stock Exchange during 2013. then the sample used is based on purposive sampling which are 35 companies qualified in this research. This research conducts multiple linear regression analyses method to examine the hypothesis in the level of significance 5%. This research proves that audit tenure have negative and significant influence towards cost of loan, whereas institutional ownership, managerial ownership, public accountant firm size, and voluntary disclosure does not has any influence towards the cost of loan. Institutional ownership, managerial ownership, public accountant firm size, audit tenure, and voluntary disclosure altogether or simultaneously has influence towards cost of loan. The independent variables used such as institutional ownership, managerial ownership, public accountant firm size, audit tenure, and voluntary disclosure enable to explain the dependet variable which is cost of loan 25,7%. Key words: institutional ownership, managerial ownership, public accountant firm size, audit tenure, voluntary disclosure, cost of loan
| Item Type: | Thesis (S1) |
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| Additional Information: | Pembimbing I: Marsellisa Nindito, SE, M.Sc, Ak, CA ; Pembimbing II: Yunika Murdayanti, SE, M.Si, M.Ak |
| Subjects: | Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Manajemen Umum (General Management) > Akuntansi Manajerial (Managerial Accounting) |
| Divisions: | Fakultas Ekonomi > S1 Akuntansi |
| Depositing User: | Budi Siswanto |
| Date Deposited: | 12 Mar 2018 06:46 |
| Last Modified: | 12 Mar 2018 06:46 |
| URI: | http://repository.fe.unj.ac.id/id/eprint/3704 |
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