@thesis{thesis,
		author={Beslina  Hesty},
		title ={Pengaruh Kualitas Audit terhadap Biaya Modal Ekuitas},
		year={2011},
		url={http://repository.bakrie.ac.id/12/},
		abstract={This study aims to examine the effects of audit quality proxied by auditor size, auditor industry specialization, and auditor tenure on the cost of equity capital of public firms listed in Indonesia Stock Exchange (IDX) except bank and financial industries during period 2004 ? 2006. This study found that audit quality proxied by auditor size, auditor industry specialization, and KAP tenure has no significant effects on cost of equity capital. This study was not able to prove the hypothesis that auditor size, auditor industry specialization, and KAP tenure have significantly negative effects on cost of equity capital. Sensitivity analysis and additional studies also delivered the similar result with the major study. For further research, audit quality measurement could be expanded to auditor independence point of view, i.e. audit opinion and client importance.}
		}