Pengaruh Pengungkapan Modal Intelektual, Informasi Asimetri dan Ukuran Perusahaan terhadap Biaya Modal Ekuitas pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi
Daftar Isi:
- This study aims to analyze the effect of intellectual capital disclosure, asymetryc information, and firm size on the cost of equity capital in manufacturing in the consumption goods industry. 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 result show that intellectual does not affect the cost of equity capital, asymetryc information and firm size does affects negative the cost of equity capital.