Pengaruh Manajemen Laba, Asimetri Informasi dan Voluntary Disclosure Terhadap Cost of Equity Capital (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2016)

Anjaswati, Nuraini (2018) Pengaruh Manajemen Laba, Asimetri Informasi dan Voluntary Disclosure Terhadap Cost of Equity Capital (Studi Empiris Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014 - 2016). Other thesis, Wijaya Kusuma Surabaya University.

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Abstract

ABSTRACT Cost of Equity Capital is the rate of return expected by investors when they invest their money into the company. This also means that the cost of equity capital or the cost of equity capital is an opportunity cost for investors. The purpose of this study is to examine the extent to which earnings management, information asymmetry and voluntary disclosure affect the cost of equity capital of manufacturing companies in the consumer goods industry for the period 2014 - 2016. The selection of samples with certain criteria and samples that meet the criteria are 24 companies. The results of this test indicate that simultaneously earnings management, information asymmetry and voluntary disclosure affect the cost of equity capital. Partially, earnings management has a significant positive effect on cost of equity capital, where the significance value is 0,025 and the beta coefficient is 0,872. While information asymmetry negatively affects the cost of equity capital, where the significance value is 0,046 which is smaller than 0,05, with a beta coefficient of -0,727. And voluntary disclosure does not affect the cost of equity capital, where the significance value of 0,051 is greater than 0,05, with a beta coefficient of 1,955. Keywords: Cost of Equity Capital, Profit Management, Information Asymmetry, Voluntary Disclosure1

Item Type: Thesis (Other)
Uncontrolled Keywords: Cost of Equity Capital, Profit Management, Information Asymmetry, Voluntary Disclosure
Subjects: H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Nuraini Anjaswati
Date Deposited: 20 Sep 2018 06:49
Last Modified: 20 Sep 2018 06:49
URI: http://erepository.uwks.ac.id/id/eprint/2474

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