Pengaruh Pengungkapan Modal Intelektual Terhadap Cost Of Equity Capital Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2012-2014
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Institusion
STIE Indonesia Banking School
Author
Larasati, Putri
Subject
HF5601 Accounting
Datestamp
2024-07-17 04:32:11
Abstract :
This study aims to analyze the influence of intellectual capital disclosure on cost of equity capital. The empirical research is based on consumer goods companies listed in Indonesia Stock Exchange since 2012-2014. The data used in this study were obtained from the disclosure about information of intellectual capital components on annual report. The intellectual capital disclosure as an independend variables was measured by intellectual capital disclosure index and the cost of equity capital as a dependend variable was tested using price earnings growth model. The result of the analysis indicate that human capital disclosure has positively significant towards cost of equity capital, while there is not significant relationship between relational capital disclosure, structural capital disclosure and intellectual capital disclosure towards cost of equity capital. Keywords : human capital disclosure, relational capital disclosure, structural capital disclosure, intellectual capital disclosure, cost of equity capital and price earnings growth model.
This study aims to analyze the influence of intellectual capital disclosure on cost of equity capital. The empirical research is based on consumer goods companies listed in Indonesia Stock Exchange since 2012-2014. The data used in this study were obtained from the disclosure about information of intellectual capital components on annual report. The intellectual capital disclosure as an independend variables was measured by intellectual capital disclosure index and the cost of equity capital as a dependend variable was tested using price earnings growth model. The result of the analysis indicate that human capital disclosure has positively significant towards cost of equity capital, while there is not significant relationship between relational capital disclosure, structural capital disclosure and intellectual capital disclosure towards cost of equity capital. Keywords : human capital disclosure, relational capital disclosure, structural capital disclosure, intellectual capital disclosure, cost of equity capital and price earnings growth model.
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