Pengaruh Voluntary Disclosure, Beta Saham, Dan Size Perusahaan Terhadap Cost of Equity Capital (original) (raw)
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Changes in economic conditions affect the business world, therefore companies must be more transparent in disclosing company information. The limitation of this research problem is the scope of information including Voluntary Disclosure while the information presented is leverage, age of the company, profitability, firm size and audit firm size. This study tries to analyze the determinants of the level of voluntary disclosure companies in BEI Manufacturing companies in 2015-2017. For this purpose the disclosure data is 65 data from BEI Manufacturing companies in 2015-2017, companies are selected and analyzed using multiple Linear regression. This study shows that the relationship of exogenous company level factors including profitability, firm size, audit firm size, company age and leverage on the voluntary disclosure index. The results of this study indicate that leverage, age of the company, Firm Size and Audit Firm size affect the area of voluntary disclosure or Voluntary Disclos...
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Diponegoro Journal of Accounting, 2016
The number of failures experienced by large companies that make the cost of equity and cost of debt increases, prompting investors to pay more attention to corporate governance and the level of voluntary disclosure. The purpose of this study was to analyze the family ownership and institutional ownership on the level of voluntary disclosure and its impact on the cost of equity and cost of debt of companies in the mining company listed on the Stock Exchange in 2011-2014. The study population was the whole financial data of companies listed on the Stock Exchange 2011-2014 period. The sampling method used in this research is purposive sampling method. The sample used in this study are listed on the Stock Exchange of mining in berutur respectively in 2011-2014. The data used are secondary data from BEI. The analysis technique used is path analysis. Based on this research, family ownership and institutional ownership positively affects Voluntary disclosure. Institutional ownership and vo...