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Rani Yessi Sinaga
Politeknik Negeri Batam
Economics, Econometrics & Finance

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Pengaruh Excess Control terhadap Cost of Capital dalam Meningkatkan Profitabilitas Hendra Gunawan; Rani Yessi Sinaga
Akuntabilitas Vol 11, No 2 (2018)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (447.966 KB) | DOI: 10.15408/akt.v11i2.8813

Abstract

This study examines the effect of excess control on cost of capital seen from the profitability of the company to prove its effect on increasing the profitability of manufacturing companies. This study uses secondary data taken from the auditor's financial statements. The results show that excess control has a positive effect on cost of capital. The results of this study illustrate that capital will be good for the company if the funds are used effectively and efficiently. This research is important for companies and organizations, in order to be better in the use or utilization of capital in the company's operations. This company is only limited to manufacturing companies, so the next research is expected to be able to use samples from other industries. 
Co-Authors Hendra Gunawan