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SITI HUSNA FITRI. THE IMPACT OF IFRS ADOPTION AND MANDATORY DISCLOSURE ON COST OF EQUITY CAPITAL FOR BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX). Banda Aceh : Universitas Syiah Kuala, 2018 |
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AbstrakThe objective of this research is to assess the impact of ifrs adoption and mandatory disclosure on cost of equity capital (coec) towards banking companies listed in indonesia stock exchange for year 2011 and 2016. the research uses purposive judgment sampling as the sampling technique to select the research sample and 22 companies were taken for a total 44 data observation. the dependent variable, which is cost of equity capital, measures by using price to earnings growth ratio (peg ratio). to test the hypothesis, multiple linear regressions are used within this research. the result of this research indicated that ifrs adoption and mandatory disclosure simultaneously affects coec. nonetheless, the mandatory disclosure does not affect coec meanwhile ifrs adoption has a positive effect on coec.
keywords: cost of equity capital, ifrs adoption, mandatory disclosure
Baca Juga : THE INFLUENCE OF SEGMENT DISCLOSURE AND CAPITAL STRUCTURE ON COST OF CAPITAL (FITRIA BASILIA BZA, 2018) ,
Baca Juga : PENGARUH UKURAN KANTOR AKUNTAN PUBLIK DAN MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Aulia Putri Utami, 2013) , Tulisan yang relevan PENGARUH UKURAN PERUSAHAAN, LEVERAGE KEUANGAN, DAN PENGUNGKAPAN SUKARELA TERHADAP MANIPULASI AKTIVITAS RIIL (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ 45 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2014) (DESRY WAHYUNI, 2016) ,PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEPEMILIKAN ASING TERHADAP BIAYA KEAGENAN (STUDI PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) (Lia Risma, 2019) , ENVIRONMENTAL INFORMATION DISCLOSURE, FINANCIAL PERFORMANCE AND STOCK RETURNS: EMPIRICAL STUDY ON INDONESIAN MINING COMPANIES (Kartika Sari, 2017) , |
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PROSPEK EKSPOR KOPI ARABIKA ORGANIK BERSERTIFIKAT DI KABUPATEN ACEH TENGAH |
ANALISIS KOMPARATIF TINGKAT PENDAPATAN USAHATANI PADI SAWAH IRIGASI DAN PADI SAWAH TADAH HUJAN BERDASARKAN STATUS PENGUASAAN LAHAN DI KECAMATAN KUTA COT GLIE KABUPATEN ACEH BESAR |
KAJIAN PEMASARAN DAN KEUNTUNGAN PETANI KACANG TANAH DI KECAMATAN DARUSSALAM KABUPATEN ACEH BESAR |
STUDI PENDAPATAN RUMAH TANGGA PERTANIAN DI DATARAN TINGGI (KASUS DESA URING KECAMATAN BUKIT KABUPATEN BENER MERIAH) |
ANALISIS PENDAPATAN USAHATANI TEMBAKAU DI KECAMATAN BANDAR BARU KABUPATEN PIDIE JAYA |