64

DAFTAR PUSTAKA

Adams, R. dan H. Mehran, 2002, Board Structure AndBanking Firm Performance,

Working Paper, FederalReserve Bank Of New York.

Anderson, R.C., S.A. Mansi, dan D.M. Reeb, 2002, Founding Family Ownership

And The Agency Costs Of Debt. Journal Of Accounting And Economics,

68:263-287.

Anderson, R.C., S.A. Mansi, dan D.M. Reeb, 2004, Board Characteristics,

Accounting Report Integrity, And The Cost Of Debt, Journal Of Accounting

And Economics, 37:315-342.

Beasley, M. S., 1996, An Empirical Analysis of the Relation between the Board of

Director Composition and Financial Statement Fraud, The Accounting

Review, 71(4):443-465.

Butar, S., S. L. Indarto, dan S. M. D. Endah, 2015, Peran Auditor Dalam

Menurunkan Kos Utang Sebelum Dan Setelah IPO, Penelitian, Universitas

Katolik Soegijapranta.

Causholli, M. dan W.R. Knechel, 2012, Lending Relationships, Auditor Quality

And Debt Costs, Managerial Auditing Journal, 27(6):550-572.

65

Diamond, D.W, 1991, Monitoring And Reputation: The Choice Between Bank

Loans And Directly Placed Debt, Journal Of Political Economy, 99:828-

862.

Ghozali, I., 2009, Aplikasi Analisis Multivariate dengan Program IBM SPSS,

Semarang: Badan Penerbit Universitas Diponegoro.

Jensen, M. danW. Meckling, 1976, Theory of the Firm: Managerial Behavior,

Agency Costs and Ownership Structure, Journal of Financial Economics,

3:305-360.

Juniarti dan A. A. Sentosa, 2009, Pengaruh Corporate Governance dan Voluntary

Disclosure terhadap Biaya Hutang (Cost of Debt), Jurnal Akuntansi dan

Keuangan, 11(2):88-100.

Keputusan Ketua Badan Pengawas Pasar Modal Dan Lembaga Keuangan Nomor:

Kep-643/Bl/2012 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja

Komite Audit.

Klein, A., 2002a, Audit Committee, Board Of Director Characteristics, And

Earnings Management, Journal Of Accounting And Economics, 33:375-

400.

66

Klein, A., 2002b, Economic Determinants Of Audit Committee Independence,

Accounting Review, 77:435-452.

Mansi, S. A., W. F. Maxwell, dan D. P. Miller, 2004, Does AuditorQuality and

Tenur Matter to Investors Evidence from the Bond Market, Journal of

Accounting Research,42(4):755-793.

Peraturan Menteri Keuangan Nomor: 17/Pmk.01/2008 Tentang Jasa Akuntan

Publik.

Peraturan Otoritas Jasa Keuangan Nomor 33/Pojk.04/2014 Tentang Direksi Dan

Dewan Komisaris Emiten Atau Perusahaan Publik.

Prasetyo, R. E., 2013, Analisis Pengaruh Kualitas Auditor Dan Komite Audit

Terhadap Cost Of Debt Dengan Usia Perusahaan Sebagai Variabel

Pemoderasi (Studi Pada Perusahaan Yang Melakukan IPO Di BEI Tahun

2008-2012), Diponegoro Journal Of Accounting, 2(3):1-12.

Setyorini et al., 2015, Pengaruh Reputasi Auditor Dan TenurAudit Terhadap Cost

Of Debt Capital, Penelitian, Universitas Negeri Yogyakarta.

Surat Keputusan Menteri BUMN No Kep-117/M-Mbu/2002 Tanggal 31 Mei 2002

Tentang Penerapan Praktik Coorporate Governance Pada BUMN.

67

Wibowo, P. F.dan Y. W. Nugrahanti, 2012, Pengaruh Mekanisme Corporate

Governance Terhadap Biaya Hutang, Penelitian, Universitas Kristen Satya

Wacana.