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Journal : Journal of Accounting, Management and Islamic Economics

PENGARUH INFORMATION ASYMMETRY, EARNING MANAGEMENT, VOLUNTARY DISCLOSURE, DAN FIRM SIZE TERHADAP COST OF EQUITY PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Manalu, Renata Agnessya; Hidayat, Taufiq
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

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Abstract

The purpose of this study was to examine the effect of information asymmetry, earning management, voluntary disclosure, and firm size on cost of equity. Furthermore, this study examines the relationship of independent variables to the dependent variable. Information asymmetry is proxied by bid-ask spread, earning management is proxied by discretionary accruals, voluntary disclosure is proxied by index which refers to discretionary financial and non-financial information, and firm size is proxied by total assets. The multiple linear regression method with the Ordinary Least Square (OLS) technique was used to test the effect of independent variables on the dependent variable. A total of 20 State-owned companies listed from 2016 to 2020 were sampled in this study. The result of this study found that information asymmetry has no significant effect on cost of equity, earning management has no negative significant effect on cost of equity, voluntary disclosure has a positive significant on cost of equity, and firm size has a positive significant on cost of equity.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, NET INTEREST MARGIN, LOAN DEPOSIT RATIO, DAN NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR PERBANKAN DIGITAL DI INDONESIA) Susandi, Revi Arti; Hidayat, Taufiq
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

This study aims to determine and examine the effect of capital structure, company size, net interest margin, loan deposit ratio, and non-performing loans on firm value. The population in this study is The Digital Banking sector in Indonesia is listed on the Indonesia Stock Exchange for the period 2016 – 2021. The purposive sampling technique was used in determining the sample in the study to obtain 5 digital banking companies. Data were obtained from secondary data on the annual reports of companies listed on the Indonesia Stock Exchange 2016 - 2021. The analytical technique used in this study is panel data analysis. The results of this study indicate that the capital structure proxied using CAR has a positive effect on firm value, then firm size, Net Interest Margin, Loan Deposit Ratio, and Non-Performing Loans have no effect on firm value. In research using this model, it shows insignificant results because the financial ratios of digital banking easily experience trust issues, such as during a pandemic, the share price soared because people believe digital stocks are immune from a pandemic crisis, but now the pandemic is over and digital banking stocks are starting to be abandoned by investors, the share price continues to decline.
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