Matches in SemOpenAlex for { <https://semopenalex.org/work/W2896499330> ?p ?o ?g. }
Showing items 1 to 77 of
77
with 100 items per page.
- W2896499330 abstract "This research aims to examine and analyze the effect of audit quality attributes on the cost of equity capital. The audit quality attributes is measure by the size of the public accounting firm, the industry specialty auditor and audit tenure. Meanwhile, the cost of equity capital is measure by using the PE Ratio. The population in this study is all manufacturing companies listed on Indonesia Stock Exchange on 2014- 2016. Sampling technique using purposive sampling method obtained by samples 237 companies during the year observation. The result showed that the variable size of the public accounting firm and the industry specialization of the auditor negatively affect the cost of equity capital. Meanwhile, audit tenure does not affect the cost of equity capital. Based on the determination coefficient test (R2) obtained the coefficient of determination with adjusted R2 of 0,527. These result show that 52,7% of variables cost of equity capital can be explained by the size of the public accounting firm, the industry specialization of auditors and audit tenure. While, the rest of 47, 3% is explained by other factors outside the model in this research. Keywords: [audit quality attributes ; cost of equity capital]" @default.
- W2896499330 created "2018-10-26" @default.
- W2896499330 creator A5004265400 @default.
- W2896499330 creator A5004573389 @default.
- W2896499330 date "2018-08-21" @default.
- W2896499330 modified "2023-09-24" @default.
- W2896499330 title "The Effect of Audit Quality Attributes on the Cost of Equity Capital (Empirical Study on Manufacturing Companies Listed In Indonesia Stock Exchange Year 2014-2016)" @default.
- W2896499330 hasPublicationYear "2018" @default.
- W2896499330 type Work @default.
- W2896499330 sameAs 2896499330 @default.
- W2896499330 citedByCount "0" @default.
- W2896499330 crossrefType "journal-article" @default.
- W2896499330 hasAuthorship W2896499330A5004265400 @default.
- W2896499330 hasAuthorship W2896499330A5004573389 @default.
- W2896499330 hasConcept C100363876 @default.
- W2896499330 hasConcept C10138342 @default.
- W2896499330 hasConcept C121955636 @default.
- W2896499330 hasConcept C140181557 @default.
- W2896499330 hasConcept C144024400 @default.
- W2896499330 hasConcept C144133560 @default.
- W2896499330 hasConcept C149923435 @default.
- W2896499330 hasConcept C162324750 @default.
- W2896499330 hasConcept C175444787 @default.
- W2896499330 hasConcept C17744445 @default.
- W2896499330 hasConcept C181622380 @default.
- W2896499330 hasConcept C199521495 @default.
- W2896499330 hasConcept C199539241 @default.
- W2896499330 hasConcept C199728807 @default.
- W2896499330 hasConcept C200870193 @default.
- W2896499330 hasConcept C2781032883 @default.
- W2896499330 hasConcept C2908647359 @default.
- W2896499330 hasConcept C74734477 @default.
- W2896499330 hasConceptScore W2896499330C100363876 @default.
- W2896499330 hasConceptScore W2896499330C10138342 @default.
- W2896499330 hasConceptScore W2896499330C121955636 @default.
- W2896499330 hasConceptScore W2896499330C140181557 @default.
- W2896499330 hasConceptScore W2896499330C144024400 @default.
- W2896499330 hasConceptScore W2896499330C144133560 @default.
- W2896499330 hasConceptScore W2896499330C149923435 @default.
- W2896499330 hasConceptScore W2896499330C162324750 @default.
- W2896499330 hasConceptScore W2896499330C175444787 @default.
- W2896499330 hasConceptScore W2896499330C17744445 @default.
- W2896499330 hasConceptScore W2896499330C181622380 @default.
- W2896499330 hasConceptScore W2896499330C199521495 @default.
- W2896499330 hasConceptScore W2896499330C199539241 @default.
- W2896499330 hasConceptScore W2896499330C199728807 @default.
- W2896499330 hasConceptScore W2896499330C200870193 @default.
- W2896499330 hasConceptScore W2896499330C2781032883 @default.
- W2896499330 hasConceptScore W2896499330C2908647359 @default.
- W2896499330 hasConceptScore W2896499330C74734477 @default.
- W2896499330 hasLocation W28964993301 @default.
- W2896499330 hasOpenAccess W2896499330 @default.
- W2896499330 hasPrimaryLocation W28964993301 @default.
- W2896499330 hasRelatedWork W1574220830 @default.
- W2896499330 hasRelatedWork W2081250262 @default.
- W2896499330 hasRelatedWork W2557047091 @default.
- W2896499330 hasRelatedWork W2891740069 @default.
- W2896499330 hasRelatedWork W2897212099 @default.
- W2896499330 hasRelatedWork W2903525317 @default.
- W2896499330 hasRelatedWork W2912402135 @default.
- W2896499330 hasRelatedWork W2929447073 @default.
- W2896499330 hasRelatedWork W2933761254 @default.
- W2896499330 hasRelatedWork W2972695778 @default.
- W2896499330 hasRelatedWork W2997376889 @default.
- W2896499330 hasRelatedWork W3013074149 @default.
- W2896499330 hasRelatedWork W3016416084 @default.
- W2896499330 hasRelatedWork W3123313935 @default.
- W2896499330 hasRelatedWork W3137573549 @default.
- W2896499330 hasRelatedWork W3141263592 @default.
- W2896499330 hasRelatedWork W3165336377 @default.
- W2896499330 hasRelatedWork W3211335111 @default.
- W2896499330 hasRelatedWork W2182554345 @default.
- W2896499330 hasRelatedWork W3183346106 @default.
- W2896499330 isParatext "false" @default.
- W2896499330 isRetracted "false" @default.
- W2896499330 magId "2896499330" @default.
- W2896499330 workType "article" @default.