Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
THE IMPACT OF IFRS ADOPTION AND MANDATORY DISCLOSURE ON COST OF EQUITY CAPITAL FOR BANKING COMPANIES LISTED IN INDONESIA STOCK EXCHANGE (IDX)
Pengarang
SITI HUSNA FITRI - Personal Name;
Dosen Pembimbing
Nomor Pokok Mahasiswa
1401103010059
Fakultas & Prodi
Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201
Subject
Kata Kunci
Penerbit
Banda Aceh : FAKULTAS EKONOMI BISNIS UNIVERSITAS SYIAH KUALA., 2018
Bahasa
Indonesia
No Classification
1
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The objective of this research is to assess the impact of IFRS adoption and mandatory disclosure on cost of equity capital (COEC) towards banking companies listed in Indonesia Stock Exchange for year 2011 and 2016. The research uses purposive judgment sampling as the sampling technique to select the research sample and 22 companies were taken for a total 44 data observation. The dependent variable, which is cost of equity capital, measures by using Price to Earnings Growth ratio (PEG ratio). To test the hypothesis, multiple linear regressions are used within this research. The result of this research indicated that IFRS adoption and mandatory disclosure simultaneously affects COEC. Nonetheless, the mandatory disclosure does not affect COEC meanwhile IFRS adoption has a positive effect on COEC.
Keywords: Cost of equity capital, IFRS adoption, mandatory disclosure
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