PENGARUH MANAJEMEN LABA DAN ASIMETRI INFORMASI TERHADAP BIAYA EKUITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018)

MISWARITA, MISWARITA and Saftiana, Yulia and Relasari, Relasari (2019) PENGARUH MANAJEMEN LABA DAN ASIMETRI INFORMASI TERHADAP BIAYA EKUITAS (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI TEKSTIL DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2018). Undergraduate thesis, Universitas Sriwijaya.

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Abstract

This research intend to analyze the effect of earnings management and information asymmetry on the cost of equity. The data of this study were taken from the manufacturing companies in the textile and garment industry sector which were listed on the Indonesia Stock Exchange (IDX) in 2015-2018. The sample is determined based on purposive sampling method so that the sample can be obtained as many as 13 companies. Data analysis techniques in this study using multiple regression analysis. The results of this research showing that earnings management has a negative effect on the cost of equity and information asymmetry does not have a significant effect on the cost of equity. Simultaneously earnings management and information asymmetry have a significant positive effect on the cost of equity. In addition only obtained a coefficient of determination (R2) 0.084 which means that free variables are able to explain variable of 8,4% whereas the rest were 91,6% explained by variables other than research. Keywords : earnings management, information asymmetry, cost of equity

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Manajemen Laba, Asimetri Informasi, Biaya Ekuitas
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 4776 not found.
Date Deposited:	23 Jan 2020 09:01
Last Modified:	23 Jan 2020 09:01
URI:	http://repository.unsri.ac.id/id/eprint/25546

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