Full Description

Cataloguing Source LibUI ind rda
Content Type text (rdacontent)
Media Type unmediated (rdamedia); computer (rdamedia)
Carrier Type volume (rdacarrier); online resource (rdacarrier)
Physical Description xv, 63 pages : illustration ; 28 cm + appendix
Concise Text
Holding Institution Universitas Indonesia
Location Perpustakaan UI, Lantai 3
 
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Call Number Barcode Number Availability
S59059 14-17-846620929 TERSEDIA
No review available for this collection: 20412696
 Abstract
Penelitian ini bertujuan untuk menguji pengaruh koneksi politik terhadap biaya utang. Keahlian keuangan komite audit diduga memoderasi pengaruh koneksi politik terhadap biaya utang tersebut. Penelitian dilakukan untuk periode 2011-2013 pada perusahaan terdaftar di BEI non-finansial dengan jumlah observasi 1029 observasi. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif signifikan koneksi politik terhadap biaya utang, namun tidak ditemukan bukti adanya pengaruh moderasi keahlian keuangan komite audit
This research aims to examine the impact of political connection on cost of debt. Financial expertise of audit committee is included to moderate that relationship. Research is done for period 2011-2013 on non-financial companies listed in IDX with 1029 observations. Results show that there is positive significant impact between political connection on cost of debt, but there is no moderation effect of audit committee financial expertise.