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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Unes Law Review
Khoirunnisa, Ira
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Physics Public Health Social Sciences

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Journal : JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi

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PENGARUH INTELLECTUAL CAPITAL DISCLOSURE TERHADAP COST OF EQUITY DAN COST OF DEBT Khoirunnisa, Ira; Cahyati, Ari Dewi
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 8 No 2 (2017): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (600.291 KB) | DOI: 10.33558/jrak.v8i2.939

Abstract

Objective of this study is determine the effect the intellectual capital disclosure on cost of equity and cost of debt studies on companies in property and real estate in the Indonesia Stock Exchange from 2013 to 2015. The method used is quantitative approach. Data of this research is secondary data, using the financial statements of companies listed in the Stock Exchange gained through www.idx.co.id. 2013-2015 Samples were selected using purposive sampling method. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the human capital disclosure, structural capital disclosure have no significant positive effect and customer capital disclosure have no significant negative effect to cost of equity. Then human capital disclosure have no significant positive effect and structural capital disclosure, customer capital disclosure have no significant negative effect to cost of debt.
Co-Authors Ari Dewi Cahyati Laili Nikmah, Nur Setya Putri, Benita