Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
THE INFLUENCE OF SEGMENT DISCLOSURE AND CAPITAL STRUCTURE ON COST OF CAPITAL
Pengarang
FITRIA BASILIA BZA - Personal Name;
Dosen Pembimbing
Nomor Pokok Mahasiswa
1401103010147
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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ABSTRACT
This study is conducted to address the predominant issues regarding the
influence of segment disclosure and capital structure on cost of capital . By utilizing
purposive sampling techniques on the secondary data, the total of 84 sample studies
are drawn from companies listed on LQ45 of the Indonesia Stock Exchange (IDX)
for the year 2014-2016. The cost of capital is measured by Price Earning Growth
(PEG) ratio. Segment Disclosure Index developed from OSDI Guidelines from
previous researches that disclosed in the segment reports publish by companies and
capital structure is measured by leverage. The data analysis technique using classical
assumption test. Hypothesis testing, therefore, using multiple linear regression
analysis with SPSS 23.0. The results of this study indicated that segment disclosure
and capital structure simultaneously affect the cost of capital. Partially, the result
shows that segment disclosure has a negative and significant effects on cost of
capital. Meanwhile, capital structure has positive and not significant effect on cost of
capital.
Keywords: Cost of Capital, Segment Disclosure, Capital Structure.
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