CD Tesis
Pengaruh Kualitas Auditor dan Karakteristik Perusahaan Terhadap Biaya Utang pada perusahaan Sektor Industi Barang Konsumsi yang terdaftar di BEI
With the weakening of the rupiah, the condition of economic growth has worsened. And this has an impact on some companies that want to grow, survive and make investments by funding through debt. The company makes efforts so that the company can continue without problems and obstacles so that it does not go bankrupt. One way companies do is to minimize debt costs.
This study aims to analyze the effect of auditor quality and company characteristics on the cost of debt. This research was conducted in the consumer goods industry sector companies listed on the IDX. The sampling technique used in this study was purposive sampling. Data analysis using SPSS Software.
The results of the study show that 1) Testing the effect of auditor quality on debt costs proves that there is no significant effect, 2) Testing the hypothesis of the influence of company age on debt costs proves that there is a significant influence, 3) Testing the hypothesis of firm size against debt costs proves there is significant influence, 4) Testing the hypothesis of sales growth against debt costs proves that there is a significant influence.
Key Word: debt costs, auditor quality, company age, company size and sales growth
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