Tiara Hafidah, - (2023) PENGARUH INTELLECTUAL CAPITAl DISCLOSURE DAN ASIMETRI INFORMASI TERHADAP COST OF EQUITY CAPITAL. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui pengaruh dari intellectual capital disclosure dan asimetri informasi terhadap cost of equity capital . Populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2019. Sampel penelitian ini ditentukan dengan metode purposive sampling dengan jumlah 46 perusahaan . Penelitian ini menggunakan data sekunder yang diperoleh dari Annual Report dan laporan keuangan dari situs Bursa Efek Indonesia dan website perusahaan yang menjadi sampel penelitian. Hasil penelitian ini menunjukkan bahwa : (1) Intellectual Capital Disclosure berpengaruh negatif terhadap Cost Of Equity Capital , (2) Asimetri Informasi tidak berpengaruh positif terhadap Cost Of Equity Capital , (3) Intellectual Capital Disclosure dan Asimetri Informasi secara Bersama-sama berpengaruh positif terhadap Cost Of Equity Capital. This study aims to determine the effect of intellectual capital disclosure and information asymmetry on the cost of equity capital. The population of this study are banking companies listed on the Indonesia Stock Exchange in 2019. The sample for this study was determined using a purposive sampling method with a total of 46 companies. This study uses secondary data obtained from the Annual Report and financial reports from the Indonesian Stock Exchange website and the company's website as the research sample. The results of this study indicate that: (1) Intellectual Capital Disclosure has a negative effect on the Cost Of Equity Capital, (2) Information Asymmetry has no positive effect on the Cost Of Equity Capital, (3) Intellectual Capital Disclosure and Information Asymmetry together have a positive effect on Cost Of Equity Capital.
| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | Link Google Scholar : https://scholar.google.com/citations?view_op=list_works&hl=en&authuser=1&user=cMv6vIoAAAAJ ID SINTA Dosen Pebimbing : Nono Supriatna : 5995836 |
| Uncontrolled Keywords: | Intellectual Capital Disclosure, asimetri informasi , cost of equity capital |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Akuntansi (non kependidikan) |
| Depositing User: | Tiara Hafidah |
| Date Deposited: | 05 Sep 2023 20:47 |
| Last Modified: | 05 Sep 2023 20:47 |
| URI: | http://repository.upi.edu/id/eprint/102378 |
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