Image of Pengaruh moderasi ukuran perusahaan kualitas audit, dan prediksi kebangkrutan terhadap hubungan antara tingkat pengungkapan laporan tahunan serta hubungan politik terhadap cost of equity capital

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Pengaruh moderasi ukuran perusahaan kualitas audit, dan prediksi kebangkrutan terhadap hubungan antara tingkat pengungkapan laporan tahunan serta hubungan politik terhadap cost of equity capital

This research aims to know the effect of firm size, audit quality and financial distress as moderating variable and control variable to disclosure level and political connection on cost of equity capital. Hypotheses testing used Ordinary Least Square (OLS) regression and using 101 sample of manufacture companies listed at Indonesia Stock Exchange/Bursa Efek Indonesia (BEI) in 2011. The result of Botosan disclosure index is 43.8%, thus it can be concluded the disclosure level in company annual report is still relatively low and this study shows that: (1) disclosure level have positive and significant effect on cost of equity capital; (2) political connection have negative and significant effect on cost of equity capital; (3) audit quality as moderation variable increase the influence of disclosure level on cost of equity capital; (4) financial distress as moderation variable decrease the influence of disclosure level on cost of equity capital.Ada tabel

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Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Bankruptcy
Corporate governance
Audit quality
Firm size
Equity Capital
Annual report disclosure
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 89 p. ; 30 cm.
Info Detail Spesifik -
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