Pengaruh pengungkapan modal intelektual dan struktur kepemilikan terhadap biaya utang dan biaya ekuitas

febrianti, aditya indah (2018) Pengaruh pengungkapan modal intelektual dan struktur kepemilikan terhadap biaya utang dan biaya ekuitas. Diploma thesis, STIE PERBANAS SURABAYA.

[img]
Preview
Text
ARTIKEL ILMIAH.pdf

Download (673kB) | Preview
[img]
Preview
Text
COVER.pdf

Download (481kB) | Preview
[img]
Preview
Text
BAB I.pdf

Download (185kB) | Preview
[img]
Preview
Text
BAB II.pdf

Download (1MB) | Preview
[img] Text
BAB III.pdf
Restricted to Registered users only

Download (453kB)
[img] Text
BAB IV.pdf
Restricted to Registered users only

Download (419kB)
[img]
Preview
Text
BAB V.pdf

Download (557kB) | Preview
[img] Text
LAMPIRAN.pdf
Restricted to Registered users only

Download (843kB)

Abstract

This research is aimed to know whether the intellectual capital disclosure, institutional ownership and managerial ownership take effect to cost of debt and cost of equity. Dependent variable in this research are cost of debt and cost of equity, while independent variable are intellectual capital disclosure, institutional ownership and managerial ownership. This research uses secondary data in the form annual report and financial statement of manufacturing companies which listed in Indonesia Stock Exchange in the period 2012-2015 and 2016 to measure earning per share period t+1. The population in this research are 561 manufacturing companies which listed in Indonesia Stock Exchange in the period 2012-2015 and 2016 to measure earning per share period t+1. This research uses sample of 120 data samples to measure cost of debt and 108 data samples to measure cost of equity by using purposive sampling as sample selection technique. The analysis technique in this research is multiple linear regression technique. The result of this research are intellectual capital disclosure and institutional ownership have a significant effect on the cost of debt, while managerial ownership has an insignificant effect on the cost of debt. Intellectual capital disclosure has a significant affect on the cost of equity, while institutional ownership and managerial ownership have an insignificant effect on the cost of equity. Key words : Intellectual Capital Disclosure, Institutional Ownership, Managerial Ownership, Cost of Debt, and Cost of Equity.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 07 Sep 2017 01:46
Last Modified: 23 Oct 2018 07:46
URI: http://eprints.perbanas.ac.id/id/eprint/2346

Actions (login required)

View Item View Item