DAMPAK KONVERGENSI IFRS TERHADAP COST OF EQUITY CAPITAL
Journal Title: Akuntansi Dewantara - Year 2018, Vol 2, Issue 2
Abstract
This study aims to examine the impact of IFRS adoption on cost of equity capital in manufacturing companies listed at Indonesian capital market, during 2008-2016. This study uses the proxy of capital asset pricing model in assessing cost of equity capital and using multiple regression to test the relation between variables. The research results proved that IFRS convergence negatively affect the cost of equity capital. Therefore, it can be concluded that by adopting IFRS, can reduce the cost of equity capital.
Authors and Affiliations
Rahayu Widati, Ari Budi Kristanto
Keywords
Related Articles
- EP ID EP407287
- DOI 10.29230/ad.v2i2.2619
- Views 111
- Downloads 0
PENGARUH PYRAMID OF STRUCTURE DAN PENGUNGKAPAN TRANSAKSI PIHAK BERELASI TERHADAP TINDAKAN EKSPROPRIASI, DIMODERASI OLEH TATA KELOLA PERUSAHAAN
The objective of this study is to analyze the effect of company’s ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating varia...
PENGARUH NPM, FDR, KOMITE AUDIT, PERTUMBUHAN USAHA, LEVERAGE DAN SIZE TERHADAP MANAJEMEN LABA
The purpose of this study was to know the influence of NPM , FDR, Audit Committee, the sales growth (growth), leverage and size of the company earnings management practices of Islamic banking in Indonesia. The dependent...
PEMAHAMAN PELAKU UMKM TERHADAP SAK EMKM : SURVEY PADA UMKM YANG TERDAFTAR DI DINAS KOPERASI DAN UKM KOTA PEKANBARU
Penelitian ini dilakukan pada Dinas Koperasi dan UKM Kota Pekanbaru, bertujuan untuk mengetahui tingkat pemahaman pelaku UMKM yang terdaftar pada Dinas Koperasi dan UKM Kota Pekanbaru terhadap SAK EMKM. Populasi dalam p...
PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PAJAK, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK
This study aims to examine the influence of tax knowledge, firmness of tax sanctions, and tax amnesty against about obedience to taxpayer. This study focus on taxpayers every people who were in district of Bantul to know...
PENGARUH KESADARAN WAJIB PAJAK, SANKSI PERPAJAKAN, SISTEM ADMINISTRASI PERPAJAKAN MODERN, PENGETAHUAN KORUPSI, DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK DI KPP PRATAMA SEMARANG
Taxpayer compliance is a situation where the taxpayer complies the entire obligation and commit the tax due. The Government's efforts in improving taxpayer compliance are the intensification and extensification taxes. Th...