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Eka Setiawati
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Journal : Accounting Analysis Journal

 1 
Intellectual Capital Disclosure and Its Implications on Cost of Equity Capital with Information Asymmetry as An Intervening Variable (An Empirical Study on Manufacturing Companies Listed in IDX Year 2012-2014) Setiawati, Eka; Agustina, Linda
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10475

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh  Intellectual Capital Disclosure terhadap Cost of Equity Capital dengan Asimetri Informasi sebagai Variabel Intervening. Populasi penelitian ini adalah seluruh perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014 sejumlah 148 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga menghasilkan 23 perusahaan dengan 69 unit analisis. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa Intellectual Capital Disclosure tidak berpengaruh secara langsung terhadap Cost of Equity Capital. Selain itu, Intellectual Capital Disclosure melalui Asimetri Informasi tidak berpengaruh terhadap Cost of Equity Capital. Intellectual Capital Disclosure tidak berpengaruh negatif terhadap Asimetri Informasi. Asimetri Informasi berpengaruh signifikan positif terhadap Cost of Equity Capital. Penelitian selanjutnya untuk menambah sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), menambah variabel lain yang dapat mempengaruhi Cost of Equity Capital seperti kebijakan deviden.  The purpose of this study was to analyze the effect of Intellectual Capital Disclosure on the Cost of Equity Capital with Information Asymmetry as an intervening variable. The research’s population is the entire industrial sector of manufacturing companies listed in Indonesian Stock Exchange from 2012 to 2014 with total number of 148 companies. The sampling technique used in this research is purposive sampling and the result of purposive sampling 23 industrial enterprises was selected with a total 69 companies for analysis. The data analysis technique used are descriptive statistic and path analysis. The result showed that Intellectual Capital Disclosure has no directly affect on the Cost of Equity Capital. Beside that, Intellectual Capital Disclosure with Information Asymmetry has no affect on the Cost of Equity Capital. Intellectual Capital Disclosure has no effect negative on the Information Asymmetry. Information Asymmetry has effect positive significant on the Cost of Equity Capital. Suggestion for further research is to increase the number of companies listed on the Indonesian Stock Exchange, add the other variable that can affect the Cost of Equity Capital like dividend policy.
Intellectual Capital Disclosure and Its Implications on Cost of Equity Capital with Information Asymmetry as An Intervening Variable (An Empirical Study on Manufacturing Companies Listed in IDX Year 2012-2014) Setiawati, Eka; Agustina, Linda
Accounting Analysis Journal Vol 5 No 4 (2016): November 2016
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v5i4.10475

Abstract

Tujuan penelitian ini adalah menganalisis pengaruh Intellectual Capital Disclosure terhadap Cost of Equity Capital dengan Asimetri Informasi sebagai Variabel Intervening. Populasi penelitian ini adalah seluruh perusahaan manufaktur sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2014 sejumlah 148 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga menghasilkan 23 perusahaan dengan 69 unit analisis. Teknik analisis data yang digunakan adalah statistik deskriptif dan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa Intellectual Capital Disclosure tidak berpengaruh secara langsung terhadap Cost of Equity Capital. Selain itu, Intellectual Capital Disclosure melalui Asimetri Informasi tidak berpengaruh terhadap Cost of Equity Capital. Intellectual Capital Disclosure tidak berpengaruh negatif terhadap Asimetri Informasi. Asimetri Informasi berpengaruh signifikan positif terhadap Cost of Equity Capital. Penelitian selanjutnya untuk menambah sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI), menambah variabel lain yang dapat mempengaruhi Cost of Equity Capital seperti kebijakan deviden. The purpose of this study was to analyze the effect of Intellectual Capital Disclosure on the Cost of Equity Capital with Information Asymmetry as an intervening variable. The research’s population is the entire industrial sector of manufacturing companies listed in Indonesian Stock Exchange from 2012 to 2014 with total number of 148 companies. The sampling technique used in this research is purposive sampling and the result of purposive sampling 23 industrial enterprises was selected with a total 69 companies for analysis. The data analysis technique used are descriptive statistic and path analysis. The result showed that Intellectual Capital Disclosure has no directly affect on the Cost of Equity Capital. Beside that, Intellectual Capital Disclosure with Information Asymmetry has no affect on the Cost of Equity Capital. Intellectual Capital Disclosure has no effect negative on the Information Asymmetry. Information Asymmetry has effect positive significant on the Cost of Equity Capital. Suggestion for further research is to increase the number of companies listed on the Indonesian Stock Exchange, add the other variable that can affect the Cost of Equity Capital like dividend policy.
Co-Authors Agustinus Tandilo Mamma Ahmad Adam Mazidan Amaliah, Hilda Amries Rusli Tanjung Andi Harpeni Dewantara, Andi Harpeni Apriani, Rosina Ari Setiawan Arini, Ira Aripa, Lusyana Aryadi, Dedi Asmadiannor Asmin, Risna Yunita Astari, Tri Azmi, Zul Bahrun, Suriani Berita Mambarasi Nehe Biay, Agustinus Darwis, Nurizah Binti Mohamed Desi Amelia, Desi Desri Dewi, Nurul Fitria Kumala Edi Pramono Edwards, John Fajarwati, Ayu Fatimah, Nor Hadijah Hayatunnisa, Nor Ibnu Rawandhy N. Hula Irjii Matdoan, Moh Rahmat Iskandar, Rahmat Islamuddin Islamuddin, Islamuddin Iswarini, Harniatun Laxmi, Laxmi Linda Agustina Maghfira Idrus Maharani, Sindy Maryani Maryani MEGA NURRIZALIA, MEGA Moh. Irawan Zain Muhamad Agung Mulyawan Muljo, Ariyani Munawarah, Siti Mungkap Mangapul Siahaan Muthoharoh, Binti Lu’Lu’ Nadzar Ramdani, Muhamad Ngamal, Yohanes Novita Indrawati Nunung Nurhayati Nurdiati, Yeti Nurdin Nurdin Nurhaedah Nurhaedah Pangestika, Ghina Poppy Nurmayanti Puji Hastuti Puri Pratami Ardina Ningrum Rahmani, Anggi Rahmat, Rezqiqah Aulia Rahmatih, Aisa Nikmah Rasna, Rasna Retno Purwani Setyaningrum Rismia Agustina Saefullah Salat, Junaidi Siswahyudianto Siswantari Pratiwi Siti Nurhayati Solihatulmilah, Elih Sri Widiyati, Sri Sudung Simatupang Suharto, Taufik Hidayat Suparmin Suparmin Susanto, Dwiyono Rudi Syafriani Syafriani, Syafriani Tipani, Dwita TITI RACHMI, TITI Trio Ratnasari, Dine Wati, Isra Wibowo, Juventus Bangkit Wulandari, Lastiani Warih Y Yusdiana Yeti Nurdiati Yon Rizal Yuningsih, Yuyun Yuntina, Lily Yusdiana Yusdiana, Yusdiana Yuyum Yuningsih Zanthy, Luvy Sylviana