PENGARUH CORPORATE GOVERNANCE TERHADAP VOLUNTARY DISCLOSURE DAN BIAYA HUTANG
ABSTRACT: This research aims
to determine direct influence corporate governance towards the cost of debt and
the indirect influences corporate governance towards the cost of the debt with
the voluntary disclosure as the moderate variable. This is the entire
population research manufacturing companies listed on the Indonesia stock
exchange with a period of observation in 2008-2010. Sampling using a purposive
sampling based on predetermined criteria. Twenty-six companies are being
sampled. Corporate governance diproksikan with managerial ownership,
institutional ownership, Commissioner of the independent, and the quality of
audits. The methods used in the study is path analysis with multiple regression.The
results of this research suggest that institutional ownership of significant
positive impact on the cost of debt and the negative impact of significant
quality audit of the cost of debt, whereas managerial ownership, Commissioner
of the independent and voluntary disclosure does not affect the cost of debt.
And overall corporate governance does not affect voluntary disclosure.
Keywords: Corporate
governance, V oluntary disclosure, Cost of debt
Penulis: NANCY YUNITA
Kode Jurnal: jpakuntansidd120089
