THE IMPACT OF IFRS ADOPTION AND MANDATORY DISCLOSURE ON COST OF EQUITY CAPITA…
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). …
