MG. Kentris, Indarti and Sri, Sudarsi Earning Quality, Information Asymmetry and Cost of Equity Capital in Manufacturing Companies. ICOBAME 2018.
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Abstract
This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange 2014- 2016.Selected research samples were 108 manufacturing companies with purposive sampling technique. The results found that earnings quality had a significant negative effect on information asymmetry. Information asymmetry has a positive effect on the cost of equity capital. The test results also prove that information asymmetry has a role as a mediating variable. However, this study failed to find the direct effect of earnings quality on the cost of equity capital.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Faculty / Institution: | Fakultas Ekonomika dan Bisnis |
| Depositing User: | Fakultas Ekonomi |
| Date Deposited: | 03 Jul 2023 01:32 |
| Last Modified: | 03 Jul 2023 01:32 |
| URI: | https://eprints.unisbank.ac.id/id/eprint/9636 |
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