Image of Pengaruh kualitas akrualsebagai resiko informasi terhadap biaya modal perusahaan (studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2007)

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Pengaruh kualitas akrualsebagai resiko informasi terhadap biaya modal perusahaan (studi empiris perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2007)

Recent theoretical work argues that information risk is priced in the capital market. Using accrual quality to proxy for information risk, this research tries to figure out whether poorer accrual quality results in higher cost of capital than better accrual quality does. Also, this research examines whether non-discretionary accrual quality has greater effect on cost of capital compared to discretionary accrual quality. The data used in this research is limited to manufacturing firms listed in Jakarta Stock Exchange for the Year 2007, with 80 total samples. This research concludes that firms with poorer accrual quality apparently do not exhibit higher cost of debt and cost of equity. In addition, non-discretionary accrual quality statistically does not have more significant impact on cost of capital than discretionary accrual quality.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6767PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Ilmu Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Manufacturing industry
Accrual quality
Capital costs
Information risk
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xi, 180 p. : diagr., il ; 30 cm & lamp
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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