UNIVERSITAS BINA DARMA, UNIVERSITAS BINA DARMA (2022) MANAJEMEN LABA DAN TINGKAT DISCLOSURE TERHADAP BIAYA MODAL. MANAJEMEN LABA DAN TINGKAT DISCLOSURE TERHADAP BIAYA MODAL.
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Abstract
The purpose of this research is to find out empirical evidence of the influence of earnings management on cost of equity capital and level disclosure on cost of capital. The type of this research is market based accounting research because the purpose of this research is to find out the impact of earning management on investment decisions by investors. The Sample was determined base onsaturated sampling or technique sampling when all members of the population sampled. Earnings management was measured by ratio of working capital accruals with sales, level disclosure was totals amount that should be disclosure d with total amount be disclosured, and cost of capital was estimated by Ohlson model. Thes research hypotheses were tested using multiple linier regression analysis. Based on the test result, found that earnings management had positive significant influence on cost of capital and found that level disclosure had positive significant influence on cost of capital. This indicating that investor has anticipated rightly about the accrual information to find out earnings management practice and abaout know record in the attached annual report of the company.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Mr Edi Surya Negara |
| Date Deposited: | 21 Jun 2022 05:16 |
| Last Modified: | 21 Jun 2022 05:16 |
| URI: | http://eprints.binadarma.ac.id/id/eprint/13944 |
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