AKUNTABILITAS
Vol 11, No 2 (2018)

Pengaruh Excess Control terhadap Cost of Capital dalam Meningkatkan Profitabilitas

Hendra Gunawan (Politeknik Negeri Batam)
Rani Yessi Sinaga (Politeknik Negeri Batam)



Article Info

Publish Date
16 Aug 2018

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. 

Copyrights © 2018






Journal Info

Abbrev

akuntabilitas

Publisher

Subject

Economics, Econometrics & Finance

Description

AKUNTABILITAS (ISSN 1979-858X; E-ISSN 2461-1190) is an Indonesian Accounting Journal published by the Department of Accounting, Faculty of Economic and Business, Syarif Hidayatullah State Islamic University. It specializes in Studies of Financial Accounting, Management Accounting, Sharia Accounting, ...