Jurnal Bisnis dan Akuntansi
Vol 18 No 1 (2016): Jurnal Bisnis dan Akuntansi

Pengaruh pengungkapan sukarela, asimetri informasi, dan manajemen laba terhadap cost of equity capital pada perusahaan manufaktur

SOFIA PRIMA DEWI (Universitas Tarumanagara)
JEFFRY SETIADY CHANDRA (Universitas Tarumanagara)

Article Info

Publish Date
16 Apr 2018

Abstract

The purpose of this study was to obtain empirical evidence about the influence of voluntary disclosure, information asymmetry, and earning management against cost of equity capital on manufacturing companies listed in the Indonesia Stock Exchange during the year 2012-2014. The samples used were 138 manufacturing companies. The results indicate that information asymmetry and earning management have an influence on cost of equity capital, while voluntary disclosure have no influence on cost of equity capital.

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Journal Info
Jurnal Bisnis dan Akuntansi
Website

Abbrev

JBA

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...