Sari, Sindi Oktaviana (2020) Pengaruh workload partner dan kantor akuntan publik terhadap cost of equity. Bachelor thesis, Universitas Pelita Harapan.
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Abstract
Penelitian ini bertujuan untuk menguji secara empiris pengaruh workload partner dan kantor akuntan publik terhadap cost of equity. Variabel cost of equity diukur menggunakan price to earning growth (PEG). Penelitian ini menggunakan metode purposive sampling yaitu dipilih sesuai dengan kriteria. Sampel dalam penelitian ini berjumlah 619 sampel perusahaan publik yang terdaftar di Standard and Poor’s (S&P) dari 3 negara yaitu Malaysia, Thailand dan Filipina periode 2014-2017. Hasil pengujian ini menunjukkan bahwa workload partner secara keseluruhan tidak terbukti tetapi pada pengujian lebih lanjut workload partner di negara Malaysia terbukti memiliki pengaruh positif terhadap cost of equity. Sementara itu, workload KAP ditemukan bukti yang sebaliknya yaitu workload KAP memiliki pengaruh positif terhadap cost of equity pada negara Filipina.
| Item Type: | Thesis (Bachelor) | ||||||||
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| Uncontrolled Keywords: | workload partner; workload KAP; cost of equity | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting Current > Faculty/School - UPH Karawaci > Business School > Accounting |
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| Depositing User: | Users 17981 not found. | ||||||||
| Date Deposited: | 15 Feb 2021 15:26 | ||||||||
| Last Modified: | 21 Jul 2022 02:25 | ||||||||
| URI: | http://repository.uph.edu/id/eprint/18303 |
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