Pengaruh Informasi Asimetri dan Voluntary Disclosure terhadap Cost of Capital pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Abstract: The aim of this
research is to examine the influence of asymmetry information and voluntary disclosure, both simultaneously and
partially, toward cost of capital on listed
companies from the manufacturing sector at the Indonesia Stock Exchange
(BEI) for the year 2007-2010. By using
census method and balanced panel data, there are 26 of the population total
from companies of manufacturing sector
fulfill the population criteria during 4 years of the observation. The results
show that (1) asymmetry information and
voluntary disclosure simultaneously have
influence toward the cost of capital on listed companies from the manufacturing sector at the Indonesia Stock
Exchange (2) asymmetry information has influence toward the cost of capital on listed
companies from the manufacturing sector at the Indonesia Stock Exchange (3)
voluntary disclosure has influence toward the cost of capital on listed companies from the
manufacturingsector at the Indonesia Stock Exchange.
Keywords: Cost of capital, asymmetry information,
and voluntary disclosure
Penulis: Indayani, Dewi Mutia
Kode Jurnal: jpakuntansidd130006
