Pengaruh Intellectual Capital Disclosure Terhadap Cost of Equity Capital pada Perusahaan Indeks LQ45

Sufyan, Ibnu (2020) Pengaruh Intellectual Capital Disclosure Terhadap Cost of Equity Capital pada Perusahaan Indeks LQ45. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

The purpose of this study was to determine the effect of intellectual capital disclosure and its components on the cost of equity capital. The method used in measuring the cost of equity capital is cost of retained earnings. Intellectual capital disclosure index used in this study is Li et al (2014) index. The sample used in this study was selected based on the purposive sampling method, as many as 108 companies which were on the LQ45 Index on the Indonesia Stock Exchange during 2014-2018. The results of this study found that disclosure of intellectual capital had no effect on the cost of equity capital. The component of intellectual capital disclosure that is, capital structure has no effect on the cost of equity capital, where as human capital has a significant negative effect on the cost of equity and relational capital has a significant positive effect on the cost of equity capital. Keywords: Cost of Equity Capital, Intellectual Capital Disclosure, Human Capital, Structure Capital, Relational Capital

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: IBNU SUFYAN
Date Deposited: 01 Apr 2020 04:44
Last Modified: 01 Apr 2020 04:44
URI: http://eprints.perbanas.ac.id/id/eprint/6572

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