ISSN: 2225-8329
Open access
The aim of this study was to find out how much influence good corporate governance has in proxy (institutional ownership, managerial ownership, proportion of independent commissioners, number of audit committees) and firm size of the cost of debt. The population of this study is a manufacturing sector company in 2016 - 2017. The sample technique was taken using Slovin which produced 61 companies with 122 data for 2 years of research. The research data is taken from the financial reports found on the IDX website. Data analysis method used with multiple linear regression. The results showed that managerial ownership and the number of audit committees had a significant effect on the cost of debt with a significance level of 10%. Whereas institutional ownership, the proportion of independent commissioners and company size did not significantly influence the cost of debt.
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To cite this article: Wahyuni P. D. (2019). Good Corporate Governance and Firm Size on Cost of Debt: Evidence from Indonesian Listed Companies, International Journal of Academic Research in Accounting, Finance and Management Sciences 9 (2): 257-265.
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