KLARISA, KLARISA (2020) PENGARUH BOARD OF DIRECTOR DAN VOLUNTARY DISCLOSURE TERHADAP COST OF EQUITY CAPITAL DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI TAHUN 2016-2018. Skripsi thesis, Universitas Tarumanagara.
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Abstract
Abstract: This research is made to obtain empirical evidence about the effect of board director and voluntary disclosure on cost of equity capital with firm size as moderating variable on manufacture company in the Indonesian Stock Exchange in the period of 2016-2018. This research is conducted by taking 309 sample using purposive sampling method. This research result shows that board of director has positive and not significant effect on cost of equity capital, voluntary disclosure has positive and significant effect on cost of equity capital, while firm size is able to moderate the relationship between voluntary disclosure and cost of equity capital negatively and significantly. Keywords: board of director, voluntary disclosure, firm size, cost of equity capital. Abstrak: Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh dari board of director dan voluntary disclosure terhadap cost of equity capital dengan firm size sebagai variabel moderasi pada perusahaan manufaktur di Bursa Efek Indonesia (BEI) tahun 2016-2018. Penelitian ini menggunakan 309 data sampe yang dipilih melalui metode purposive sampling. Hasil penelitian ini membuktikan bahwa board of director berpengaruh secara positif dan tidak signifikan terhadap cost of equity capital, voluntary disclosure berpengaruh positif dan signifikan terhadap cost of equity capital, dan firm size dapat memoderasi hubungan antara voluntary disclosure dan cost of equity capital secara negatif dan signifikan. Kata kunci: board of director, voluntary disclosure, firm size, cost of equity capital
Item Type: | Thesis (Skripsi) |
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Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
Divisions: | Fakultas Ekonomi > Akuntansi |
Depositing User: | FE Perpus |
Date Deposited: | 15 Nov 2021 03:20 |
Last Modified: | 15 Nov 2021 03:20 |
URI: | http://repository.untar.ac.id/id/eprint/33004 |
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