PENGARUH KARAKTERISTIK KOMITE AUDIT TERHADAP BIAYA MODAL EKUITAS
DOI:
https://doi.org/10.34128/jra.v6i2.292Kata Kunci:
Cost of Equity, Audit committee characteristics, Agency theoryAbstrak
Tujuan dari penelitian ini untuk menelaah dan mendapatkan bukti mengenai hubungan antara karakteristik komite audit terhadap biaya modal ekuitas di sektor perbankan. Variabel dependen dalam penelitian ini adalah biaya ekuitas dan dihitung dengan cara metode earning price approach. Variabel independen dalam penelitian ini adalah karakteristik komite audit yang terdiri dari ukuran, keahlian keuangan, frekuensi rapat, proporsi komite audit berjenis kelamin perempuan dan masa jabatan. Lalu yang digunakan sebagai sampel pada penelitian ini yaitu perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2021 dengan beberapa kriteria sampel yang dimana telah ditetapkan di awal penelitian sehingga jumlah observasi yang digunakan dalam penelitian ini berjumlah 98 observasi dengan jumlah perusahaan sebanyak 18 perusahaan. Hasil penelitian membuktikan bahwa ukuran komite audit, Frekuensi pertemuan komite audit dan masa jabatan komite audit memiliki pengaruh positif terhadap biaya modal ekuitas. Keahlian keuangan komite audit tidak memiliki pengaruh terhadap biaya modal ekuitas. Proporsi komite audit berjenis kelamin perempuan memiliki pengaruh negatif terhadap biaya modal ekuitas.
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