Pengaruh Luas Pengungkapan Sukarela, Beta Pasar, dan Nilai Pasar Ekuitas Perusahaan Terhadap Cost of Equity Capital Pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia
| Main Authors: | Meythi, -, Martusa, Riki, Evimonita, - |
|---|---|
| Format: | Proceeding NonPeerReviewed Book |
| Terbitan: |
, 2012
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| Subjects: | |
| Online Access: |
http://repository.maranatha.edu/1380/1/Pengaruh%20Luas%20Pengungkapan%20Sukarela.pdf http://repository.maranatha.edu/1380/ |
Daftar Isi:
- The extent to which voluntary disclosure could minimize the cost of equity capital of firms has been an interesting problem. Until today, the results haven’t come to a compromise. That is why this study is conducted to find out whether voluntary disclosure, market beta, and market value of equity have partially effects on cost of equity capital. Thirty-eight finance companies were chosen as samples in this study through purposive sampling method. One year observation was taken which is on year 2009. The results show that, of the three variables selected, only market beta has significant effect on cost of equity capital while the other two have none.