PENGARUH ASIMETRI INFORMASI, MANAJEMEN LABA DAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY (studi empiris pada perusahaan yang terdaftar di bursa efek indonesia tahun 2015 - 2017)

FITRIANA, FITRIANA (2018) PENGARUH ASIMETRI INFORMASI, MANAJEMEN LABA DAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY (studi empiris pada perusahaan yang terdaftar di bursa efek indonesia tahun 2015 - 2017). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

The purpose of this study is to examine and investigate the influence of information asymmetry, earnings management and intellectual capital to the cost of equity in companies in the industry with intensive technology listed in the Indonesia Stock Exchange (BEI), namely banking and insurance, telecommunications, advertising and media, pharmaceuticals, computer and IT services, automotive, cable, electronics, chemicals, and trade. These results indicate simultaneously the information asymmetry, earnings management, and disclosure of intellectual capital has a positive effect on the cost of equity capital. Companies with low levels of information asymmetry, earnings management, and disclosure of intellectual capital that is estimated to have a low cost of equity capital. Partially, information asymmetry has no significant effect on the cost of equity capital, profit management no significant effect on the cost of equity capital, and Intellectual capital disclosure did not significantly affect the cost of equity capital. Information asymmetry can be reduced by giving regular financial statements by the manager to the owner andthrough communication investors with more information. Keywords: information asymmetry, earnings management, cost of equity. Tujuan penelitian ini adalah mengkaji dan meneliti pengaruh asimetri informasi, manajemen laba dan intellectual capital terhadap cost of equity pada perusahaan di industri dengan teknologi intensif yang terdaftar di Bursa Efek Indonesia (BEI), yaitu perbankan dan asuransi, telekomunikasi, iklan dan media, farmasi, komputer dan IT layanan, otomotif, kabel, elektronik, kimia, dan perdagangan. Hasil penelitian ini menunjukan secara bersamaan asimetri informasi, manajemen laba, dan pengungkapan modal intelektual berpengaruh positif terhadap biaya modal ekuitas. Perusahaan dengan rendahnya tingkat asimetri informasi, manajemen laba, dan pengungkapan modal intelektual tinggi yang diperkirakan memiliki biaya modal ekuitas rendah. Secara parsial, asimetri informasi tidak berpengaruh signifikan terhadap cost of equity capital, manajemen laba tidak berpengaruh signifikan terhadap cost of equity capital, dan Intellectual capital disclosure tidak berpengaruh signifikan terhadap cost of equity capital. Informasi asimetri dapat dikurangi dengan pemberian laporan keuangan secara teratur oleh manajer kepada pemilik dan melalui komunikasi investor dengan informasi yang lebih banyak. Kata kunci: asimetri informasi, manajemen laba, cost of equity

Item Type: Thesis (S2)
Call Number CD: CD/555. 19 175
Call Number: TA/55/19/016
NIM/NIDN Creators: 55513120036
Uncontrolled Keywords: asimetri informasi, manajemen laba, cost of equity
Subjects: 000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program
000 Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 000. Computer Science, Information and General Works/Ilmu Komputer, Informasi, dan Karya Umum > 005 Computer Programmming, Programs, Data/Pemprograman Komputer, Program, Data > 005.4 System Programming and Programs/Sistem Pemrograman dan Program > 005.43 Operating System/Sistem Operasi
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: ELMO ALHAFIIDH PUTRATAMA
Date Deposited: 29 Sep 2023 07:23
Last Modified: 29 Sep 2023 07:23
URI: http://repository.mercubuana.ac.id/id/eprint/81675

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