Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal International Journal Of Science, Technology & Management (IJSTM)
Urna Fasihat, Dian
Unknown Affiliation
Aerospace Engineering Agriculture, Biological Sciences & Forestry Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Education Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mechanical Engineering Transportation

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

Found 1 Documents
Search

 1 
Does Corporate Social Responsibility Moderate the Effect of Information Asymmetry and Earnings Management on Cost of Equity Capital? Urna Fasihat, Dian; Iskandar, Rizkiana
International Journal of Science, Technology & Management Vol. 5 No. 5 (2024): September 2024
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v5i5.1181

Abstract

This study explores the relationship between information asymmetry, earnings management, Corporate Social Responsibility (CSR), and cost of equity capital (CEC). The results show that information asymmetry has a significant influence on CEC, which indicates that information uncertainty can increase the cost of equity capital of a company. On the other hand, earnings management practices have not been shown to have an effect on CECs, reflecting that investors may be more focused on long-term performance than short-term financial statement manipulation. In addition, CSR cannot moderate the influence of information asymmetry on CEC or the influence of earnings management on CEC.
Co-Authors Iskandar, Rizkiana