Tresnagarnita Prawithasari, Angia Lismawati (2017) PENGARUH CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DISCLOSURE DAN MARKET TO BOOK VALUE TERHADAP COST OF EQUITY PADA SEKTOR JASA KEUANGAN DAN TELEKOMUNIKASI DI INDONESIA. Master thesis, Universitas Sultan Ageng Tirtayasa.
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PENGARUH CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DISCLOSURE DAN MARKET TO BOOK VALUE TERHADAP .PDF Restricted to Registered users only Download (3MB) |
Abstract
ABSTRACT THE EFFECT OF CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DISCLOSURE AND MARKET TO BOOK VALUE TO COST OF EQUITY IN THE FINANCIAL AND TELECOMMUNICATION SERVICE SECTOR IN INDONESIA. This study aims to examine what factors effect the cost of equity in the financial services sector and telecommunications. The population in this study is all services listed on the BEI. The sample in this research is financial service and telecommunication company year 2010-2015. Sampling method used in this research is purposive sampling. The data in this study obtained by downloading the financial statements on www.idx.co.id. The data in this research is analyzed using multiple linear regression method. SPSS software is used in data processing in this research. The results of this study show that the institutional ownership, intellectual capital disclosure, market to book value and together significantly influence cost of equity. However, independent commisisioner and audit committee have no significant effect on cost of equity. Keywords: Institutional ownership, Independent commissioner and audit committee, intellectual capital disclosure, market to book value, firm size, and cost of equity.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | ABSTRAK PENGARUH CORPORATE GOVERNANCE, INTELLECTUAL CAPITAL DISCLOSURE DAN MARKET TO BOOK VALUE TERHADAP COST OF EQUITY PADA SEKTOR JASA KEUANGAN DAN TELEKOMUNIKASI DI INDONESIA. Penelitian ini bertujuan untuk menguji factor-faktor apa saja yang mempengaruhi cost of equity pada sektor jasa keuangan dan telekomunikasi. Populasi dalam penelitian ini adalah seluruh jasa yang terdaftar di BEI. Sampel dalam penelitian ini adalah perusahaan jasa keuangan dan telekomunikasi tahun 2010-2015. Metode sampling yang digunakan pada penelitian ini ialah purposive sampling. Data dalam penelitian ini diperoleh dengan cara mendownload laporan keuangan pada www.idx.co.id. Data dalam penelitian ini dianalisa menggunakan metode regresi linear berganda. Software SPSS digunakan dalam pengolahan data pada penelitian ini. Hasil penelitian ini menunjukan bahwa kepemilikan institusional, intellectual capital disclosure dan market to book value secara bersama-sama berpengaruh signifikan terhadap cost of equity. Akan tetapi komisaris independen, dan komite audit tidak berpengaruh secara signifikan terhadap cost of equity. Kata Kunci : Kepepemilikan institusional, Komisaris independen, Komite Audit, Intellectual capital disclosure, Market to bokk value, ukuran perusahaan dan cost of equity. | |||||||||
| Subjects: | H Social Sciences > HG Finance | |||||||||
| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 17 Nov 2021 10:05 | |||||||||
| Last Modified: | 17 Nov 2021 10:05 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/7383 |
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