JURNAL RISET AKUNTANSI DAN AUDITING
Vol 13, No 1 (2022)

PENGARUH ASIMETRI INFORMASI, KONSENTRASI KEPEMILIKAN, MANAJEMEN LABA DAN PERTUMBUHAN ASET TERHADAP COST OF EQUITY CAPITAL PADA PERUSAHAAN PERKEBUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Sutarman, Aman (Unknown)
Karamoy, Herman (Unknown)
Gamaliel, Hendrik (Unknown)



Article Info

Publish Date
03 Mar 2022

Abstract

This study aimed to examine the influence of asymmetric information, ownership concentration, earnings management, and asset growth on the cost of equity capital in plantation companies listed on the Indonesia Stock Exchange. This research was quantitative research using secondary data. A total of 23 companies engaged in the plantation sector were used as samples, while the total eligible data sample to be analyzed was 65 annual financial report data. The theories used as the reference related to the research variables were agency theory, signal theory, pecking order theory, and trade off theory. While the research method used to analyze the data in the study was the multiple linear regression method using SPSS program version 25. The results showed that the asymmetric information variable had an influence in increasing the cost of equity capital. The concentration of ownership, earnings management, and asset growth had no influence in increasing the cost of equity capital. However, the independent variables simultaneously were not able to influence the dependent variable.

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Journal Info

Abbrev

goodwill

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi dan Auditing Goodwill diterbitkan oleh Program Magister Akuntansi (MAKSI) Fakultas Ekonomi Universitas Sam Ratulangi Manado, dimaksudkan sebagai media pertukaran informasi, penelitian dan karya ilmiah antara pengajar, alumni, mahasiswa dan masyarakat pada umumnya. Jurnal ini ...