Hubungan Pengungkapan Sukarela terhadap Biaya Utang yang Dimoderasi oleh Ketepatan Waktu Pengungkapan

Imelda, Elsa; Wirianata, Henny; Suryani, Adelia

doi:10.34209/equ.v22i2.935

Cited by 6 publications

(9 citation statements)

References 3 publications

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“…According to the study's determination, voluntary disclosure variables consequently decrease the cost of debt for healthcare organizations. This outcome is consistent with an earlier study, which stated that voluntary disclosure had a consequently negative effect on the cost of debt [13]. The annual report or financial report of a corporation contains disclosure, which is a sort of transparency.…”

Section: Hypothesis Testing Results In Discussionsupporting

confidence: 92%

Effect of Good Corporate Governance, Company Size, and Voluntary Disclosure on Cost of Debt in Healthcare Companies Listed on the Indonesia Stock Exchange (Period 2017 - 2021)

El-Sehairy

Risanty

2023

IOP Conf. Ser.: Earth Environ. Sci.

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This research takes the role of determining which factors can reduce the cost of debt in health companies listed on the Indonesia Stock Exchange. The sample observed in this study consists of 14 companies chosen by purposive sampling out of the population of 24 health corporations on the Indonesia Stock Exchange. The covid-19 pandemic caused an economic contraction, this increased debt financing. Debt that is not managed properly is reflected in the expansion in requests for Postponement of Debt Payment Obligations (PKPU), PKPU can later be a sign that the company is on the verge of bankruptcy. Due to this risk, there is an urgency when a health company goes bankrupt, the wider community will be affected because companies that provide offers related to health services will be limited and increase in the price of available health services. This phenomenon can threaten economic sustainability for the whole society. The determination of the study demonstrates that voluntary disclosure and partially independent boards of commissioners have a considerable detrimental impact on the cost of debt. The cost of debt, in contrast, is unaffected by management ownership, institutional ownership, or company size.

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Section: Hypothesis Testing Results In Discussionsupporting

confidence: 92%

Effect of Good Corporate Governance, Company Size, and Voluntary Disclosure on Cost of Debt in Healthcare Companies Listed on the Indonesia Stock Exchange (Period 2017 - 2021)

El-Sehairy

Risanty

2023

IOP Conf. Ser.: Earth Environ. Sci.

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“…Rasionalisasi (rationalization) adalah upaya membenarkan atas tindakan yang mengandung kecurangan (Rahmawati and Susilawati, 2018). Terdapat faktor keempat yang dapat digunakan untuk mendeteksi fraud, yaitu kemampuan (capability) (Imelda, Wirianata and Suryani, 2020). Kemampuan (capability) adalah sifat-sifat yang terdapat dalam pribadi pelaku kecurangan (Zamzam, Mahdi and Ansar, 2017).…”

Section: Pendahuluanunclassified

Pengaruh Preventing Dan Ajaran Tri Pantangan Terhadap Kecenderungan Berperilaku Curang

Wardani,

Herlicia

2023

Jurnal Ekonomi, Manajemen, Akuntansi dan Perpajakan

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The purpose of this study is to ascertain the impact of prevention and tri pantangan teachings on the tendency of dishonest behavior. Research of this kind is quantitative. By giving out surveys to students at Yogyakarta's Tamansiswa University, primary data are collected. Convenience sampling is the sample method employed, while IBM SPSS Statistics 20 is used to analyze the data. Data was gathered by sending pupils access to Google forms via the Whatsapp messaging service. One hundred surveys were processed in total. The findings of this study demonstrate that tri pantangan lessons and prevention have a major impact on the tendency of dishonest behavior, while prevention has the opposite effect. The tri pantangan's teachings have an adverse effect on the the tendency of dishonest behavior.

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“…Dalam keadaan ini, kreditur memutuskan apakah suku bunga diturunkan atau tidak karena tingkat pengembalian yang diminta oleh kreditur menunjukkan bahwa hal ini membahayakan perusahaan. (Imelda et al, 2020).…”

Section: Voluntary Disclosureunclassified

Pengaruh Penghindaran Pajak, Kepemilikan Institusional dan Voluntary Disclosure Terhadap Biaya Utang

Deswinta

2023

JAP

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Ketika kita melakukan sebuah penelitian, kita membutuhkan penelitian terdahulu agar peneliti dapat terhindar dari plagiarisme dan dapat mendorong peneliti untuk meneliti dan menemukan solusi yang baru dan orisinal. Dalam literatur manajemen keuangan, artikel ini akan mengulas untuk membahas faktor yang mempengaruhi biaya utang, antara lain penghindaran pajak, kepemilikan institusional dan voluntary disclosure. Tujuan dari artikel ini untuk mengembangkan hipotesis tentang apakah variabel independen mempunyai pengaruh positif atau negatif pada biaya utang. Terdapat hasil antar variabel independen di dalam artikel ini menunjukkan bahwa Penghindaran Pajak berdampak positif pada Biaya Utang, Kepemilikan Institusional berdampak negatif pada Biaya Utang dan Voluntary Disclosure berdampak negatif pada Biaya Utang.

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Hubungan Pengungkapan Sukarela terhadap Biaya Utang yang Dimoderasi oleh Ketepatan Waktu Pengungkapan

Cited by 6 publications

References 3 publications

Effect of Good Corporate Governance, Company Size, and Voluntary Disclosure on Cost of Debt in Healthcare Companies Listed on the Indonesia Stock Exchange (Period 2017 - 2021)

Effect of Good Corporate Governance, Company Size, and Voluntary Disclosure on Cost of Debt in Healthcare Companies Listed on the Indonesia Stock Exchange (Period 2017 - 2021)

Pengaruh Preventing Dan Ajaran Tri Pantangan Terhadap Kecenderungan Berperilaku Curang

Pengaruh Penghindaran Pajak, Kepemilikan Institusional dan Voluntary Disclosure Terhadap Biaya Utang

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