文章基本信息

标题：PENGARUH TINGKAT PENGUNGKAPAN WAJIB DAN PENGUNGKAPAN SUKARELA TERHADAP BIAYA MODAL EKUITAS
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作者：Putu Prima Wulandari ; Putu Prima Wulandari ; Sari Atmini 等
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2012
卷号：3
期号：3
页码：424-440
DOI：10.18202/jamal.2012.12.7172
语种：Indonesian
出版社：University of Brawijaya
摘要：The Influence of mandatory disclosure and voluntary disclosure towards cost of equity capital. The purpose of this research is to analyze the effect of mandatory disclosure and voluntary disclosure towards cost of equity capital. This research used the multiple regression and t-test with total asset as a variabel control. The sample used were 84 companies listed in IDX until December 2007. Purposive sampling used as sampling method. The result shows that there is a difference effect of voluntary disclosure between liquid and non liquid company. Mandatory disclosure does not having an affect in liquid and non liquid company. Whereas, voluntary disclosure has significant influence in non liquid company but voluntary disclosure does not affect in liquid company.
其他摘要：Pengaruh Tingkat Pengungkapan Wajib dan Pengungkapan Sukarela terhadap Biaya Modal Ekuitas. Tujuan penelitian ini adalah untuk menganalisis pengaruh pengungkapan wajib dan pengungkapan sukarela terhadap biaya modal ekuitas. Penelitian ini menggunakan regr
关键词：biological assets; ke’kean; ekologi; selametan