Pengaruh Manajemen Laba, Pengungkapan Modal Intelektual, Asimetri Informasi Dan Ukuran Perusahaan Terhadap Cost Of Equity Capital (Studi Empiris Pada Perusahaan Yang Tergabung Dalam Indeks Jii Dan Lq 45 Selama Tahun 2004-2015)
Daftar Isi:
- This research generally aims to analyze the impact of earnings management, disclosure of intellectual capital, information asymmetry and size of the company cost of equity capital. The purpose of this study was to obtain empirical evidence that earnings management, disclosure ofintellectual capital, information asymmetry and the size of the effect on the company's cost of equity capital in companies belonging to the JII Index and the LQ-45 during the years 2004 to 2014. The sample used in this study were 183 companies on the index JII and 231 companies for LQ-45 index. The ampling technique purposive sampling method. Data analysis method used is multiple linear regression. The results of this study indicate earnings management and intellectual capital disclosures do not affect the cost of equity capital at JII Index and the LQ-45, asymmetry of information and the size of the effect on the company's cost of equity capital at JII Index and the LQ-45.Keywords: earnings management, isclosure of intellectual capital, information asymmetry, the size of the company.