AKUNTANSI DEWANTARA
Vol 2 No 2 (2018): AKUNTANSI DEWANTARA VOL. 2 NO. 2 OKTOBER 2018

DAMPAK KONVERGENSI IFRS TERHADAP COST OF EQUITY CAPITAL

Rahayu Widati (Universitas Kristen Satya Wacana)
Ari Budi Kristanto (Universitas Kristen Satya Wacana)

Article Info

Publish Date
30 Oct 2018

Abstract

This study aims to examine the impact of IFRS adoption on cost of equity capital in manufacturing companies listed at Indonesian capital market, during 2008-2016. This study uses the proxy of capital asset pricing model in assessing cost of equity capital and using multiple regression to test the relation between variables. The research results proved that IFRS convergence negatively affect the cost of equity capital. Therefore, it can be concluded that by adopting IFRS, can reduce the cost of equity capital.

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Journal Info
AKUNTANSI DEWANTARA
Website

Abbrev

akuntansidewantara

Publisher

Universitas Sarjanawiyata Tamansiswa

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Dewantara Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa merupakan media publikasi karya ilmiah. Jurnal ini akan kami terbitkan secara berkala untuk setiap periode (April dan Oktober) tiap tahunnya. Tujuan Jurnal Akuntansi Dewantara Fakultas Ekonomi adalah untuk ...