Verren, Ferra (2023) Pengaruh Financial Risk Disclosure terhadap Kinerja Keuangan dengan Cost of Equity Capital sebagai Pemediasinya. (Studi Empiris pada Industri Perbankan yang Terdafatar di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYSA.
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Abstract
This study aims to examine the effect of financial risk disclosure on financial performance with cost of equity capital either directly or indirectly. The independent variable used in this study is financial risk disclosure measured by index. The dependend variable used in this study is financial performance measured by return on asset, and the mediator variable in this study is cost of equity capital measured by CAPM. The control variable in this study is firm size measured by Ln Asset and liquidity measured by FDR. The population of this research is the banking industry listed on Indonesian Stock Exchange in 2016-2020, by purposive sampling method and selected in this research are 28 companies with total sample 140 of observation datas. This study used path analysis regression using SPSSv25 software. The result of this study showed that financial risk disclosure has a positive effect on financial performance, financial risk disclosure has a negative effcet on cost of equity capital, cost of equity capital has a negative effect on financial performance, and cost of equity capital mediate the association of financial risk disclosure and financial performance.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini bertujuan menguji pengaruh financial risk disclosure terhadap kinerja keuangan melalui cost of equity capital baik secara langsung maupun tidak langsung. Pengujian pengaruh tidak langsung dilakukan melalui cost of equity capital sebagai pemediasi. Variabel independen yang digunakan pada penelitian ini adalah financial risk disclosure yang diukur dengan index. Variabel dependen yang digunakan pada penelitian ini adalah kinerja keuangan yang diukur dengan return on asset, dan variabel mediasi yang digunakan pada penelitian ini adalah cost of equity capital yang diukur dengan CAPM. Variabel kontrol yang digunakan pada penelitian ini adalah ukuran perusahaan yang diukur dengan Ln aset dan likuiditas yang diukur dengan FDR. Populasi pada penelitian ini menggunakan industri perbankan yang terdaftar di Bursa Efek Indonesia periode 2016-2020, dengan metode purposive sampling dan terpilih 28 perusahaan dengan total sampel 140 data observasi. Teknik analisis yang digunakan yaitu path analysis dengan software SPSSv25. Hasil penelitian ini menunjukkan financial risk disclosure berpengaruh positif terhadap kinerja keuangan, financial risk disclosure berpengaruh negatif terhadap cost of equity capital, cost of equity capital berpengaruh negatif terhadap kinerja keuangan, dan cost of equity capital mampu memediasi pengaruh financial risk disclosure terhadap kinerja keuangan. | |||||||||
| Uncontrolled Keywords: | Financial Risk Disclosure, Financial Performance, Cost of Equity Capital, Firm Size, Liquidity Financial Risk Disclosure, Kinerja Keuangan, Cost of Equity Capital, Ukuran perusahaan, Likuiditas | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Ferra Verren | |||||||||
| Date Deposited: | 16 Oct 2023 11:56 | |||||||||
| Last Modified: | 23 Oct 2023 10:24 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/30439 |
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