THE IMPACT OF IFRS ADOPTION AND MANDATORY DISCLOSURE ON COST OF EQUITY CAPITAL FOR BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX) |
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| BACA FULL TEXT ABSTRAK Permintaan Versi cetak |
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| Pengarang | SITI HUSNA FITRI - Personal Name |
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| Subject | COST ACCOUNTING |
| Bahasa | English |
| Fakultas | FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA |
| Tahun Terbit | 2018 |
Abstrak/Catatan The 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 | |
| Tempat Terbit | Banda Aceh |
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Tulisan yang Relevan THE INFLUENCE OF SEGMENT DISCLOSURE AND CAPITAL STRUCTURE ON COST OF CAPITAL (FITRIA BASILIA BZA, 2018) |
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