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PENGARUH PENGUNGKAPAN SUKARELA TERHADAP BIAYA MODAL EKUITAS DENGANASIMETRI INFORMASI SEBAGAI VARIABELINTERVENING
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Institusion
Universitas Katolik Musi Charitas
Author
Septiani, Selly
Subject
H Social Sciences (General) 
Datestamp
2022-06-15 06:37:34 
Abstract :
ABSTRACT The purpose of this study is to look at the effect of voluntary disclosure to asymetry information, the effect of voluntary disclosure to cost of equity capital, and the effect of asymetry information to cost of equity capital. The population in this study is banking companies that listed in Bursa Efek Indonesia. Samples were selected by using purposive sampling. The sample that used in this study were 32 companies with data used 96 observations data in 3 years. The method of analysis using regression analysis casual mediation step with SPSS version 23. The result of research shows that voluntary dicslosure have negative effect to asymetry information, hypothesis accepted. Voluntary disclosure have positive effect to cost of equity capital, hypothesis rejected. Asymetry information have positive effect to cost of equity capital, hypothesis accepted. Keywords : voluntary disclosure, cost of equity capital, asymetry information. 
Institution Info

Universitas Katolik Musi Charitas