Daftar Isi: Pengaruh Manajemen Laba, Kualitas Laba dan Informasi Asimetri terhadap Cost of Equity Capital

Main Author:	Pratiwi, Vivi Arinda
Format:	Thesis NonPeerReviewed Book
Bahasa:	eng
Terbitan:	, 2020
Subjects:	657.042 - FINANCIAL ACCOUNTING
Online Access:	http://eprints.perbanas.ac.id/6944/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/6944/50/COVER.pdf http://eprints.perbanas.ac.id/6944/3/BAB%20I.pdf http://eprints.perbanas.ac.id/6944/4/BAB%20II.pdf http://eprints.perbanas.ac.id/6944/5/BAB%20III.pdf http://eprints.perbanas.ac.id/6944/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/6944/7/BAB%20V.pdf http://eprints.perbanas.ac.id/6944/8/LAMPIRAN.pdf http://eprints.perbanas.ac.id/6944/

Daftar Isi:

This study aims to analyze the effect of earnings management, earnings quality, and asymmetric information on the cost of equity capital. The sample in this study was selected using a purposive sampling method of 52 manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in the 2014-2018 period. Research data were analyzed using multiple linear regression. Regression analysis results show that earnings management has a positive effect on the cost of equity capital, earnings quality and asymmetric information does not affect the cost of equity capital. Keywords: earnings management, earnings quality, asymmetric information, and cost of equity capital.