PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018)

Jurnal Wahana Akuntansi

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Title PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018)
PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018)
 
Creator Astutik, Rika
Cahyono, Dwi
Kamelia Fiel Afroh, Ibna
 
Subject Information Asymmetry
Earnings Management
Cost of Equity Capital
Information Asymmetry
Earnings Management
Cost of Equity Capital
 
Description This study aims to examine the effect of information asymmetry and earnings management on the cost of equity capital for food and beverages companies listed on the Indonesia Stock Exchange. Objects in this study are food and beverages companies listed on the Indonesia Stock Exchange and research samples obtained by 11 companies with the study period is the financial year 2015-2018. The independent variables used are information asymmetry and earnings management, while the dependent variable is cost of equity capital. Data analysis method is done by using multiple regression calculation to test the influence of independent variable to dependent variable. The result of the research indicates that information asymmetry is not influence significantly and earnings management is influence significantly to cost of equity capital.
This study aims to examine the effect of information asymmetry and earnings management on the cost of equity capital for food and beverages companies listed on the Indonesia Stock Exchange. Objects in this study are food and beverages companies listed on the Indonesia Stock Exchange and research samples obtained by 11 companies with the study period is the financial year 2015-2018. The independent variables used are information asymmetry and earnings management, while the dependent variable is cost of equity capital. Data analysis method is done by using multiple regression calculation to test the influence of independent variable to dependent variable. The result of the research indicates that information asymmetry is not influence significantly and earnings management is influence significantly to cost of equity capital.
 
Publisher Fakultas Ekonomi, Universitas Negeri Jakarta
 
Date 2019-07-12
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/8672
10.21009/wahana.14.011
 
Source Jurnal Ilmiah Wahana Akuntansi; Vol 14 No 1 (2019): Jurnal Ilmiah Wahana Akuntansi; 1-14
2302-1810
 
Language eng
 
Relation http://journal.unj.ac.id/unj/index.php/wahana-akuntansi/article/view/8672/7442
 
Rights Copyright (c) 2019 Rika Astutik
 

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