PENGARUH VOLUNTARY DISCLOSURE DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)

ANGGRAENI, WENNY (2019) PENGARUH VOLUNTARY DISCLOSURE DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The aim of this study was to examine the effect of voluntary disclosure and information asymmetry as independent variable to the cost of equity capital (COEC) as independent variable with size, debt to equity ratio, and return on asset as control variable. The type of this research is a causal. The analysis method of this study is multiple regression analysis. The population of this research is all manufacture companies listed in Indonesia Stock Exchange during 3 years from 2015 to 2017. The purposive sampling was used as the sample method. Total samples used were 117 companies. The empirical findings reveal that (1) information asymmetry has no effect for reducing the cost of equity capital; (2) voluntary disclosure has a negative effect on the cost of equity capital; (3) size has a negative effect on cost of equity capital; (4) debt to equity ratio has no effect for reducing the cost of equity capital; (5) return on asset has a negative effect on cost of equity capital. Keywords: voluntary disclosure, information asymetry, size, debt to equity, return on asset, cost of equity capital Tujuan dari penelitian ini adalah untuk mengkaji pengaruh dari voluntary disclosure dan asimetri informasi sebagai variabel independent terhadap Cost Of Equity Capital (COEC) sebagai variabel dependent dengan variabel kontrol ukuran perusahaan, debt to equity ratio dan return on asset. Jenis penelitian ini digolongkan sebagai penelitian yang bersifat kausal. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda. Populasi dalam penelitian ini adalah perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2017. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 117 perusahaan. Hasil penelitian ini menemukan bahwa; (1) asimetri informasi tidak berpengaruh terhadap cost of equity capital; (2) voluntary disclosure berpengaruh negatif terhadap cost of equity capital; (3) ukuran perusahaan berpengaruh negatif terhadap cost of equity capital; (4) debt to equity ratio tidak berpengaruh terhadap cost of equity capital; (5) ROA berpengaruh negatif terhadap cost of equity capital. Kata Kunci: voluntary disclosure, asimetri informasi, ukuran perusahaan, debt to equity ratio, return on asset, cost of equity capital.

Item Type: Thesis (S2)
NIM: 55513120075
Uncontrolled Keywords: voluntary disclosure, asimetri informasi, ukuran perusahaan, debt to equity ratio, return on asset, cost of equity capital.
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.6 Specific Kinds of Accounting/Jenis Akuntansi Tertentu > 657.61 Public Accounting/Akuntansi Publik
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Virda Syifa
Date Deposited: 06 Mar 2019 03:18
Last Modified: 06 Mar 2019 03:18
URI: http://repository.mercubuana.ac.id/id/eprint/47763

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