Peranan Tingkat Disclosure Terhadap Biaya Ekuitas Pada Perusahaan Manufaktur Rokok Go Public
ABSTRACT: Financial statements
always roles as a signal to communicate important information incompany. These
roles and disclosure communicating information to support decision making for bussiness
include investments. Therefore, informations must be relevan, timeliness, and
has values. The role of disclosure to cost of capital is a interesting problem
and important for financial reporting.Objectives of this research is to get
empirical evidence the effect byroles of disclosureto cost of capital for
companies listed in Indonesia Stocks Exchange.This research used informations,
such as disclosure category and cost of capital sampled from 3 companies in
cigarette industry for period 2007, and used compared analyzed.The results show
that PT. Gudang Garam had a large cost of capital, while PT. Bentoel is smallest.
Penulis: Herman Karamoy, Heince
Wokas
Kode Jurnal: jpakuntansidd110289
