以净利润率为干预变量的公司治理对印度尼西亚资本成本的影响

Rano Wijaya, Rini Yayuk Priyati
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引用次数: 0

摘要

本研究以印尼证券交易所 Kompas100 指数公司的净利润率为干预变量,分析公司治理对印尼资本成本的影响。本研究的研究对象是 2022 年印尼证券交易所(BEI)的 Kompas100 指数公司。本研究将使用所有人口。所使用的数据是通过收集 2022 年印尼证券交易所(BEI)Kompas100 指数公司的年度报告(IDX)获得的二手数据。 研究结果表明,审计委员会规模、董事会规模、公司规模和资产负债率对净利润率有显著影响,而净利润率对资本成本有显著影响,资本成本是以 2022 年印尼证券交易所(IDX)Kompas100 指数上市公司的加权平均资本成本(WACC)计算得出的。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
IMPACT OF CORPORATE GOVERNANCE ON THE COST OF CAPITAL IN INDONESIA WITH NET PROFIT MARGIN AS INTERVENING VARIABLES
This research was conducted to analysed The Impact of Corporate Governance On the cost of Capital in Indonesia with Net Profit Margin as Intervening Variables in Kompas100 Index Companies on the Indonesia Stock Exchange. The population in this study is the Kompas100 Index Company on Indonesia Stock Exchange (BEI) in 2022. All populations will be used in this research. The data used is secondary data by collecting annual reports of the Kompas100 Index Company on the Indonesia Stock Exchange (BEI) in 2022 (IDX).  The results show that Audit Committee Size, Board of Commissioners Size, Company Size, and Debt to Equity Ratio have a significant effect on Net Profit Margin, and Net Profit Margin has a significant effect on Cost of Capital which is calculated using Weight Average Cost of Capital (WACC) on the Kompas100 Index Company listed on the Indonesia Stock Exchange (IDX) for the 2022 period.
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