PENGARUH ASIMETRI INFORMASI, PENGUNGKAPAN MODAL INTELEKTUAL, DAN KUALITAS AUDIT TERHADAP BIAYA MODAL EKUITAS (Studi pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2014)
Abstract: The research examines the effect of asymmetry
information, intellectual capital disclosure, and audit quality on cost of
equity capital. This research was an empirical study using multiple regression
analysis. The sample of this study was taken from LQ 45 companies listed on Indonesian
Stock Exchange at 2012-2014. The sample was taken using purposive sampling. The
sample used was 23 companies with a total of 68 observations. Statistical
methods using Multiple Linear Regression Analysis to test the hypothesis.
The result of the research shows that asymmetry information, intellectual
capital disclosure, and audit quality simultaneously are not affect on cost of
equity capital. Partially, asymmetry information and intellectual capital
disclosure are not affect on cost of equity capital, whereas audit quality are
affect on cost of equity capital.
Keywords: cost of equity
capital, asymmetry information, intellectual capital disclosure, and audit
quality
Penulis: Rini Dwiyuna Ningsih,
Nita Erika Ariani
Kode Jurnal: jpakuntansidd160666
