Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Jurnal Eksplorasi Akuntansi (JEA)
Gita Septiani
Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Padang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Intellectual Capital Disclosure Dan Leverage Terhadap Cost Of Equity Capital Gita Septiani; Salma Taqwa
Jurnal Eksplorasi Akuntansi Vol 1 No 3 (2019): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v1i3.146

Abstract

This study aims to examine and find empirical evidence regarding the effect of intellectual capital (and its three aspects : human capital, relational capital & structural capital) disclosure and leverage on cost of equity capital.The population in this study were all property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2017. By using a purposive sampling technique obtained as many as 39property and real estate sector companies that will be used as research samples. The data analysis method used is pooled regression analysis. The results showed that intellectual capital disclosure and its three aspects don’t have significant negative effect on cost of equity capital and leverage does not have a significant positive effect on cost of equity capital in property and real estate sector companies listed on the Indonesia Stock Exchange in 2014-2017
Co-Authors Salma Taqwa