Jurnal Akuntansi Manajemen (JAKMEN)
Vol. 2 No. 1 (2023)

Kepemilikan Manajerial Dan Komisaris Independen Sebagai Faktor Penentu Cost Of Equity Capital Pada Perusahaan Manufaktur Aneka Industri Di Indonesia

Herman Wijaya (Universitas Serang Raya)
Dian Maulita (Unknown)
Dien Sefty Framita (Unknown)

Article Info

Publish Date
14 Jul 2023

Abstract

This study aims to analyze the influence of Managerial Ownership, Cost of Equity Capital. This study uses the objects of manufacturing companies in the Various Industries sub-sector on the Indonesia Stock Exchange for the 2017-2020 period. The data used is secondary data in the form of the company's annual financial report. The analytical tool used to test the hypothesis is IBM SPPS V26. The sampling method used in this study used a purposive sampling technique and obtained 38 companies with 152 sample data. The analysis technique used is descriptive statistical analysis, classical assumption test, multiple regression analysis, t (partial) test. The results of the study conclude that: 1) Managerial ownership has a negative and significant effect on the Cost of Equity Capital, 2) Independent commissioners have a negative and significant effect on the Cost of Equity Capital,

Copyrights © 2023




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Jurnal Akuntansi Manajemen (JAKMEN)
Website

Abbrev

Jakmen

Publisher

Universitas Serang Raya

Subject

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

Description

Jurnal Akuntansi Manajemen was published by Faculty of Economics and Business Serang Raya University Indonesia with registered number ISSN 28281977 Published twice a year April and October JAKMEN is a communication media and a reply forum for scientific work especially regarding accounting magement ...