Pengaruh pengungkapan risiko terhadap biaya modal ekuitas dan nilai perusahaan (studi empiris pada perusahaan manufaktur yang terdaftar di bursa efek Indonesia periode 2015-2017)

Eka Sri Sumardanil, Rr Sri Handayani

Abstract


The aim of this study is to examine the effect of corporate risk disclosure on cost of equity capital and firm value. This study uses market value ratio to book ratio, lever- age, equity market value to the book value of equity, leverage ratio, consumer price index, growth, firm size, independent audit committee, net profit in the study period and net profit in the previous year as a control variable.

The population in this study consist of all manufacturing companies on the Indonesia Stock Exchange for the period 2015 - 2017. Sampling is carried out using the purposive sampling method. The total sample of this study is 99 companies. This study uses multiple regression analysis to test the hypothesis.

The results of this study indicate that corporate risk disclosure has a negative effect on the cost of equity capital and corporate risk disclosure has a posi- tive effect on firm value.




DOI: http://dx.doi.org/10.14414/tiar.v9i2.1715

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