Salnika, Sondang and Purwohedi, Unggul and Muliasari, Indah (2021) Pengaruh Pengungkapan Sukarela terhadap Biaya Modal Ekuitas dengan Asimetri Informasi sebagai Variabel Intervening. Jurnal Akuntansi, Perpajakan dan Auditing, 2 (2). pp. 379-396. ISSN 2722-9823
Full text not available from this repository.Abstract
This study aims to examine the effet of Voluntary Disclosure on Cost of Equity Capital withInformation Asymmetry as an Intervening Variable. This research was conducted in the bankingcompanies sector listed on Indonesian Stock Exchange period of 2017-2019 and uses secondarydatawhicharefinancialstatementandannualreport,withnumberoftotalsampleof111samplesfrom 38 banking companies. The analytical method used in this study is path analysis whichprocessed by using the SPSS 22 software application. The study obtained following results: (a)voluntary disclosure has a significant negative effect on cost of equity capital; (b) voluntarydisclosure has no effect on information asymmetry; (c) information asymmetry has a significantpositiveeffect on the cost of equity capital and (d) information asymmetry unable to mediate therelationbetween voluntarydisclosure and cost of equitycapital.
| Item Type: | Article |
|---|---|
| Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
| Depositing User: | LPPM UNJ |
| Date Deposited: | 21 Mar 2025 05:38 |
| Last Modified: | 21 Mar 2025 06:54 |
| URI: | http://repository.unj.ac.id/id/eprint/55776 |
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