PENGARUH LUAS UNGKAPAN SUKARELA TERHADAP BIAYA MODAL SENDIRI PADA PERUSAHAAN GO PUBLIK DI INDONESIA

Authors

  • Siti Asiah Murni Fakultas Ekonomi Universitas Wijaya Kusuma Surabaya

DOI:

https://doi.org/10.30742/equilibrium.v3i7.205

Keywords:

Ungkapan sukarela, beta, biaya modal sendiri

Abstract

Studi ini meneliti tentang pengaruh luas ungkapan sukarela terhadap biaya modal sendiri. Sampel penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Jakarta. Hasil dari penelitian ini menunjukkan bahwa luasnya ungkapan sukarela, beta saham, dan ukuran perusahaan secara bersama-sama mempunyai kemampuan untuk menjelaskan hubungan naik tidaknya biaya modal sendiri perusahaan.

References

Botosan A. Christine, 1997, "Disclosure Level and the Cost of Equity Capital", Accounting Review 72, Juli, pp. 323-349

Diamond, D., dan Robert E. Verrecchia, 1991, "Disclosure, Liquidity and the Cost of Capital", Journal of Finance 17, Januari, 3-40

Gulo, Y., 2000, "Analisis Efek luas Pengungkapan Sukarela Dalam Laporan Tahunan Terhadap Cost of Equity Capital Perusahaan ", Jurnal Bisnis dan Akuntansi, Vol. 2, No. 1, April, 45-62

Hartono, J., 1998, "Teori Portofolio & Analisis Investasi," Edisi 1, BPFE,Yogyakarta

Hastuti, Ambar Woro dan Sudibyo, Bambang, 1998, "Pengaruh Publikasi Laporan Arus Kas terhadap Volume Perdagangan Saham Perusahaan di Bursa Efek Jakarta", Jurnal RisatAkuntansi Indonesia, Vol. 1, No. 1, Juli. Hal. 239-254

Marwata, 2000, "Hubungan antara Karakteristik Perusahaan dan Kualitas Ungkapan Sukarela Dalam Laporan Tahunan Perusahaan di Indonesia ", Tesis S2, Yogyakarta: Universitas Gadjah Mada.

Meek, K. Garry., C.B. Robert, S.J. Sidney, 1996, "Factor Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Mutinational Corporations", Journal of International Business Studies, Third Quarter

Na'im, Ainum dan F. Rakhman, 2000, "Analisis Hubungan Antara Kelengkapan Pengungkapan Laporan Keuangan Dengan Struktur Modal dan Tipe Kepemilikan Perusahaan", Jurnal Ekonomi dan Bisnis Indonesia, Vol. 15, No. I , 70-82

Penno, C. Mark, 1997, "Information Quality and Voluntary Disclosure ", The Accounting Review, Vol. 72. No. 2, April, 275-284.

Downloads

Issue

Vol. 3 No. 7 (2005): April

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Attribution-ShareAlike 4.0 International (CC BY-SA 4.0) License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work