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All Journal KEUNIS EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Riset Akuntansi Kontemporer Intervensi Komunitas: Jurnal Pengabdian Masyarakat Jurnal Kependidikan: Jurnal Hasil Penelitian dan Kajian Kepustakaan di Bidang Pendidikan, Pengajaran dan Pembelajaran EkoPreneur Jurnal Ilmiah Ekonomi dan Manajemen
Listiya Ike Purnomo
Universitas Pamulang
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Jurnal Ilmiah Ekonomi dan Manajemen

 1 
Pengaruh Asimetri Informasi, Manajemen Laba, dan Pengungkapan Modal Intelektual Terhadap Biaya Ekuitas Studi Empiris Pada Perusahaan Sub Sektor Farmasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2017 – 2021 Elita Nuraini; Listiya Ike Purnomo
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2024): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i1.665

Abstract

This research aims to obtain empirical evidence regarding the influence of information asymmetry, earnings management, and intellectual capital disclosure on the cost of equity. This type of research is quantitative research. The population in this study are pharmaceutical sector companies listed on the Indonesia Stock Exchange in the 2017-2021 period. The sampling technique used in this research was obtained using the purposive sampling method. The population in this study was 12 companies and 9 companies met the sample criteria. The analytical method used in this research is panel data regression analysis assisted by the Eviews 12 application. The results of this research show that information asymmetry, earnings management and intellectual capital disclosure simultaneously influence the cost of equity. Information asymmetry and earnings management have no effect on the cost of equity, while the value of intellectual capital disclosure has an effect on the cost of equity. Keywords: cost of equity; information asymmetry; profit management; disclosure of intellectual capital
Co-Authors Desi Natalia Effriyanti Effriyanti Elfan Pratama Elita Nuraini Fitriyah Fitriyah Harry Barli Jihan Aulia Mila Wijaya Nisak Ruwah Ibnatur Husnul Ratih Qadarti Anjilni Sri Agustina Yuliana Friska