Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA
Rahayu Widati
Universitas Kristen Satya Wacana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DAMPAK KONVERGENSI IFRS TERHADAP COST OF EQUITY CAPITAL Rahayu Widati; Ari Budi Kristanto
AKUNTANSI DEWANTARA Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.978 KB) | DOI: 10.26460/ad.v2i2.2619

Abstract

This study aims to examine the impact of IFRS adoption on cost of equity capital in manufacturing companies listed at Indonesian capital market, during 2008-2016. This study uses the proxy of capital asset pricing model in assessing cost of equity capital and using multiple regression to test the relation between variables. The research results proved that IFRS convergence negatively affect the cost of equity capital. Therefore, it can be concluded that by adopting IFRS, can reduce the cost of equity capital.
Co-Authors Ari Budi Kristanto