Pengaruh Kualitas Audit, Pengungkapan Sukarela, dan Ukuran Perusahaan terhadap Cost of Equity Capital pada Perusahaan Manufaktur
Daftar Isi:
- This study aims to examine the effect of audit quality, voluntary disclosure and firm size on the cost of equity capital. This type of research is quantitative research with secondary data, in the form of annual reports from the Indonesia Stock Exchange (IDX) website and stock prices from the Yahoo Finance website from 2018 to 2020. The sampling technique used used is a purposive sampling method which produces a sample of 329 company data using secondary data. The data analysis method used is multiple linear regression analysis and processed using SPSS 24 software. Based on the processing results in this study, it is stated that audit quality and firm size have a negative effect on the cost of equity capital. Meanwhile, the voluntary disclosure variable has no effect on the cost of equity capital