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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Dikdaya ATESTASI : Jurnal Ilmiah Akuntansi Jurnal GeoEkonomi Accounting Profession Journal (APAJI) Jurnal Akuntansi Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Journal of Business, Technology, & Social Science
Irdawati
Universitas Lakidende
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Journal : Jurnal Akuntansi

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Direction Of The Cost Of Equity Capital In Manufacturing Companies Irdawati Irdawati; Misnawati Misnawati; Bindarto Bindarto; Yunila Yunila; Hardiyono Hardiyono
Jurnal Akuntansi Vol. 25 No. 2 (2021): December 2021
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v25i2.812

Abstract

This study aims to examine the effect of information asymmetry, earnings management, and firm size on the cost of equity capital. This type of research includes causal research using quantitative methods. The population in this study are all manufacturing companies on the Indonesia Stock Exchange. There are 156 manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique in this study was carried out by purposive sampling, so the total sample was 35 data from the financial statements of manufacturing companies. Secondary data was collected through the Indonesian stock exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that information asymmetry had a positive and significant effect on the cost of equity capital; Earnings management has a negative and significant effect on equity capital. At the same time, the company's size has no significant effect on the cost of equity capital.
Co-Authors Andi Hidayatul Fadlilah Baharuddin Betty Rahayu Rahayu Bindarto Bindarto Bindarto Dwi Kartika Prananingrum Elsa Balaba Hardiyono Hariyanti Hariyanti Ifah Finatry Latiep Johannes Baptista Halik Leni Saleh Maria Yessica Halik Misnawati Muhammad Asir Muhammad Azizi Riata Dheasita Safira Rihfenti Ernayani Rizki Arvita Sri Widati Sri Widati Suratman Suratman Suwandi Ng Thaha, Salmiyah Tono Mahmudin Wiwik Saraswati Yunila Yunila