PENGARUH PENGUNGKAPAN TERHADAP BIAYA MODAL EKUITAS

M. Ali Hanafiah, LINDAYATI EKA PUTRI (2014) PENGARUH PENGUNGKAPAN TERHADAP BIAYA MODAL EKUITAS. Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak

Penelitian ini bertujuan untuk menguji pengaruh pengungkapan terhadap biaya modal ekuitas. Sebanyak 29 perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) yang memenuhi ktiteria yang ditetapkan diambil sebagai sampel. Pengumpulan data dilakukan dengan cara mengambil dokumentasi laporan keuangan dari website BEI dan diolah dengan menggunakan regresi berganda. Pengujian hipotesis dengan menggunakan metode untuk data panel selama periode 2009 – 2011 dengan aplikasi Eviews 6. Hasil penelitian mendukung hipotesis I bahwa pengungkapan wajib (WJB) berpengaruh negatif terhadap biaya modal ekuitas (BYMDL), tapi tidak mendukung hipotesis II bahwa pengungkapan sukarela (SKRL) berpengaruh negatif terhadap biaya modal ekuitas (BYMDL). Dan untuk variabel kontrol size (NPSR) berpengaruh signifikan terhadap biaya modal ekuitas (BYMDL). Kata kunci: Pengungkapan wajib, pengungkapan sukarela, dan biaya modal ekuitas The purpose of this research is to examine the effect of disclosure to cost of equity capital. Twenty nine listed companies in Indonesian Stock Exchange (BEI) selected based on certain criteria were used as research sample. Data are collected of annual report from website of BEI and are analyzed by using statistical tool multiple regression. The hypotheses tested was conducted by implementing panel data method for period of 2009 -2011 with Eviews 6. The result of this research support of the first hypothesis that mandatory disclosure (WJB) have negative effect to cost of equity capital (BYMDL) but does not support of the second hypothesis that voluntary disclosure (SKRL) have vegative effect to cost of equity capital (BYMDL). And for control variable, size (NPSR) have effect to cost of equity capital (BYMDL). Key words: Mandatory disclosure, voluntary disclosure, and cost of equity capital

Tipe Karya Ilmiah: Tesis (Masters)
Subyek: H Ilmu Sosial = Social Sciences > HB Economic Theory
H Ilmu Sosial = Social Sciences > HC Economic History and Conditions
Program Studi: Fakultas Ekonomi dan Bisnis > Magister Ilmu Akuntansi S2
Depositing User: A.Md Cahya Anima Putra .
Date Deposited: 24 Jun 2014 08:53
Last Modified: 03 Nov 2015 07:30
URI: http://digilib.unila.ac.id/id/eprint/2155

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