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JEFFRY SETIADY CHANDRA
Universitas Tarumanagara
Economics, Econometrics & Finance

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Pengaruh pengungkapan sukarela, asimetri informasi, dan manajemen laba terhadap cost of equity capital pada perusahaan manufaktur SOFIA PRIMA DEWI; JEFFRY SETIADY CHANDRA
Jurnal Bisnis dan Akuntansi Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.249 KB) | DOI: 10.34208/jba.v18i1.34

Abstract

The purpose of this study was to obtain empirical evidence about the influence of voluntary disclosure, information asymmetry, and earning management against cost of equity capital on manufacturing companies listed in the Indonesia Stock Exchange during the year 2012-2014. The samples used were 138 manufacturing companies. The results indicate that information asymmetry and earning management have an influence on cost of equity capital, while voluntary disclosure have no influence on cost of equity capital.
Co-Authors SOFIA PRIMA DEWI