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All Journal AJAD : Jurnal Pengabdian kepada Masyarakat Media Riset Akuntansi Auditing & Informasi
Nata, Sofian
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Humanities Economics, Econometrics & Finance

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DISCLOSURE AND ASYMMETRY INFORMATION EFFECT ON THE COST OF EQUITY CAPITAL WITH AUDIT COMMITTEE AS A MODERATING VARIABLE Murtanto; Nata, Sofian; Noor, Ice Nasyrah; Oktaviani, Ayu Aulia
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.19684

Abstract

In this study, we will use the audit committee as a moderator to look at how various disclosures such as general information, mandated disclosure, and corporate social responsibility affect the cost of equity capital. Specifically, this study relies on secondary data mined from sustainability and annual reports. This study's population consists of energy, consumer non-cyclical, and consumer cyclical enterprises that have been listed on the Indonesia Stock Exchange (BEI) between 2019 and 2022. This study uses the technique of purposive sampling to gather data. There is an imbalance in the data set since various companies had varied numbers of observations during the study period. From 2019 through 2022, 133 companies' data sets were deemed suitable for inclusion in the sample. This data study makes use of Eviews, a quantitative data analysis tool, to analyze the data using panel data analysis. Findings suggest that disclosures pertaining to general information and obligatory disclosures reduce the cost of equity capital, however disclosures on information asymmetry and corporate social responsibility do not. Audit committees have limited power to affect equity capital costs by reducing the impact of information asymmetry and increasing CSR disclosure; however, they are unable to do so with forced disclosure or general information disclosure
Pelatihan Meningkatkan Kompetensi Penyelesaian Data Transaksi Perusahaan Dagang bagi Guru SMK di Jakarta Barat Dizar, Shafrani; Murtanto; Yudhaputri, Egabetha Amirah; Zulkarnaen, Regita; Mir’az, Raffa Tianisyah; Nata, Sofian
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 3 (2024): DECEMBER 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i3.375

Abstract

Education considered as a basic element in efforts to achieve national prosperity. In education, teachers have a role as an educator who’s responsible to teach values, ethics, morals and social aspects to students. With this responsibility, a teacher must have sufficient knowledge and understanding which will be conveyed to the students. Therefore, improving the quality and competence of teachers in Indonesia is an unavoidable necessity. There are some of vocational school teachers majoring in accounting who do not have adequate competence in accounting field, even though they teach this subject. Because of that issue so this Community Service activity is provided understanding and skills in trading company financial reporting. After counseling and training is carried out, hoped that vocational school teachers in West Jakarta can record trading company transactions and produce financial reports that comply with applicable accounting standards, and understand so they can carry out their duties. The training and counseling method is a training method on increasing competency in completing trading company transaction data. The training results showed that 16 of the 20 participants passed the competency test.
Co-Authors Ayu Aulia Oktaviani Mir’az, Raffa Tianisyah MURTANTO Noor, Ice Nasyrah Shafrani Dizar Yudhaputri, Egabetha Amirah Zulkarnaen, Regita