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All Journal E-Jurnal Akuntansi Universitas Udayana JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) The Indonesian Journal of Accounting Research Journal of Community Service and Engagement Rudence: Rural Development for Economic Resilience Journal Of Human And Education (JAHE) Media Riset Akuntansi Auditing & Informasi
AsiaH Murni, Siti
Universitas Wijaya Kusuma Surabaya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : The Indonesian Journal of Accounting Research

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Pengaruh Luas Ungkapan Sukarela dan Asimetri Informasi Terhadap Cost of Equity Capital pada Perusahaan Publik di Indonesia Siti AsiaH Murni
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.116

Abstract

This study examines whether voluntary corporate disclosure level published in annual report and asymmetry information has an effect on cost of equity capital. The purpose of the study is to investigate whether the variances in corporate disclosure level and asymmetry information effect cost of equity capital. The sample consists of 61 companies listed on the Jakarta Stock Exchange in 1999 and 2000. The hypotheses tested was conducted by implementing pooled data method, for period of 1999- 2000. The results  support the hypotheses that voluntary corporate disclosure, information asymmetry and beta have effect on cost of equity capital.  More specifically, the results show that size significantly moderates the relationship between information asymmetry and cost of equity capital, but size does not significantly moderate the relationship between voluntary corporate disclosure level and cost of equity capital.
Co-Authors Akhmad Zainuddin Eva Wany James Tumewu Kholidiah , Pratiwi Dwi Karjati Pratiwi Dwi Karjati Rica Sih Wuryaningrum Sarwindah Sarwindah Stella Anandalika Putri Pitaloka Victor Pranata Widi Hidayat Yanis Ulul Az'Mi Yanis Ulul Azmi Yanis Ulul Az’mi Yundari, Yundari