APRIDA, DEVI (2018) PENGARUH PENGUNGKAPAN SUKARELA, PROFITABILITAS, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP BIAYA MODAL EKUITAS. S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The research aims to know the influence of voluntary disclosure, profitability, liquidity and firm size on the cost of equity. The object of this research is manufacturing companies listed in Indonesian Stock Exchange during the period of 2013 – 2016. Voluntary disclosure is measured using the score of voluntary disclosure published in the firm’s annual report during the period of study. Profitability is measured using net profit margin (NPM) ratio. Liquidity is measured using current ratio. Firm size is measured using logarithm natural of total asset. Meanwhile, the cost of equity capital is measured using capital asset pricing model (CAPM). The number of manufacturing companies during the period amounted 81 companies. The research samples used purposive sampling method. The hypothesis is examined by using the multiple linear regressions analysis. The result shows that there is a significant relationship between voluntary disclosure, profitability, liquidity and the cost of equity. On the other hands the result shows that there is no significant relationship between firm size and the cost of equity. Keywords: cost of equity, vouluntary disclosure, profitability, liquidity, firm size. Penelitian ini untuk mengetahui pengaruh pengungkapan sukarela, profitabilitas, likuiditas dan ukuran perusahaan terhadap biaya modal ekuitas. Objek penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013 – 2016. Pengungkapan sukarela diukur menggunakan indeks skor pengungkapan sukarela yang dipublikasi pada laporan tahunan perusahaan selama periode penelitian. Profitabilitas diukur menggunakan rasio margin laba bersih. Likuiditas diukur menggunakan rasio lancar. Ukuran perusahaan diukur menggunakan logaritma natural dari total aset. Sementara itu biaya modal perusahaan diukur menggunakan capital asset pricing model (CAPM). Adapun jumlah perusahaan manufaktur selama periode tersebut berjumlah 81 perusahaan. Sampel dalam penelitian ini menggunakan metode purposive sampling. Hipotesis diuji menggunakan analisis regresi linear berganda. Hasil penelitian ini adanya hubungan yang signifikan antara pengungkapan sukarela, profitabilitas, likuiditas dengan biaya modal ekuitas. Di samping itu juga tidak adanya hubungan yang signifikan antara ukuran perusahaan dengan biaya modal ekuitas. Kata kunci : biaya modal ekuitas, pengungkapan sukarela, profitabilitas, likuiditas, ukuran perusahaan.
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