?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+KUALITAS+AUDITOR+DAN+KOMITE+AUDIT+TERHADAP%0D%0ACOST+OF+DEBT+DENGAN+USIA+PERUSAHAAN+SEBAGAI+VARIABEL%0D%0AMODERASI%0D%0A(Studi+pada+Perusahaan+yang+Melakukan+IPO+di+BEI+Tahun+2013-2016)&rft.creator=+ERSYAH+PUTRI%2C++1211031028&rft.subject=HB+Economic+Theory&rft.description=Tujuan+penelitian+ini+adalah+untuk+mengetahui+pengaruh+kualitas+auditor+dan%0D%0Akomite+audit+sebelum+dan+saat+melakukan+IPO+terhadap+cost+of+debt.+Metode%0D%0Apengambilan+sampel+yang+digunakan+adalah+purposive+sampling+dan+diperoleh%0D%0Asebanyak+51+perusahaan+yang+melakukan+IPO+di+Bursa+Efek+Indonesia+pada+tahun%0D%0A2013-2015.+Jenis+data+yang+digunakan+adalah+data+sekunder+berupa+laporan%0D%0Atahunan+perusahaan+yang+dijadikan+sampel.+Alat+uji+data+menggunakan+software%0D%0ASPSS+21+meliputi+analisis+deskriptif%2C+uji+asumsi+klasik%2C+analisis+regresi+moderasi%2C%0D%0Auji+koefisien+determinasi%2C+uji+kelayakan+model+analisis+regresi+moderasi%2C+dan+uji%0D%0Ahipotesis.%0D%0AHasil+penelitian+ini+menunjukkan+bahwa+variabel+kualitas+auditor+dan+kualitas%0D%0Aauditor+dipengaruhi+oleh+usia+perusahaan+saat+IPO+terbukti+berpengaruh+terhadap%0D%0Acost+of+debt.+Penelitian+ini+tidak+membuktikan+variabel+komite+audit+dan+komite%0D%0Aaudit+dipengaruhi+usia+oleh+perusahaan+saat+IPO+berpengaruh+terhadap+cost+of%0D%0Adebt.%0D%0AKata+kunci+%3A+Kualitas+Auditor%2C+Komite+Audit%2C+Usia+Perusahaan%2C+dan+Cost+of%0D%0ADebt.%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThe+objective+of+this+study+is+to+examine+the+effect+of+auditor+quality+and+the+audit%0D%0Acommittee+before+and+while+executing+IPO+toward+cost+of+debt.+The+method+of%0D%0Aselecting+sample+using+purposive+sampling+criteria+and+obtained+51+companies%0D%0Athat+execute+an+IPO+on+the+Indonesia+Stock+Exchange+in+year+2013-2015.+The%0D%0Adata+used+are+secondary+data+from+the+annual+reports+of+companies+sampled.+The%0D%0Atest+tool+that+used+in+this+research+is+SPSS+21+consist+of+descriptive+analysis%2C%0D%0Aclassic+assumption+test%2C+moderated+regression+analysis%2C+coefficient+determination%0D%0Atest%2C+moderated+regression+model+of+fit+test%2C+and+hypothesis+test.%0D%0AThe+result+show+that+the+auditor+quality+and+the+auditor+quality+with+firm's+age+at%0D%0Athe+time+of+IPO+as+moderating+variable+proved+to+be+effective+toward+the+cost+of%0D%0Adebt.+This+study+result+also+show+that+the+audit+committee+and+the+auditor+quality%0D%0Awith+firm's+age+at+the+time+of+IPO+as+moderating+variable+proved+to+be+ineffective%0D%0Atoward+the+cost+of+debt.%0D%0AKeywords+%3A+Auditor+quality%2C+committee+quality%2C+firm%E2%80%99s+age%2C+and+cost+of+debt.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS+&rft.date=2017-01-18&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25591%2F1%2FABSTRACT%2520%2528ABSTRAK%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25591%2F19%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F25591%2F18%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=+++ERSYAH+PUTRI%2C+1211031028++(2017)+PENGARUH+KUALITAS+AUDITOR+DAN+KOMITE+AUDIT+TERHADAP+COST+OF+DEBT+DENGAN+USIA+PERUSAHAAN+SEBAGAI+VARIABEL+MODERASI+(Studi+pada+Perusahaan+yang+Melakukan+IPO+di+BEI+Tahun+2013-2016).++FAKULTAS+EKONOMI+DAN+BISNIS+%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F25591%2F