Open AccessHUBUNGAN ANTARA PENGUNGKAPAN, INFORMASI ASIMETRI DAN BIAYA MODAL
Author(s) -
Muhammad Nuryatno,
Nazmel Nazir,
Maya Rahmayanti
Publication year - 2019
Publication title -
jurnal informasi perpajakan, akuntansi dan keuangan publik/jurnal informasi, perpajakan, akuntansi, dan keuangan publik
Language(s) - English
Resource type - Journals
eISSN - 2685-6441
pISSN - 1907-7769
DOI - 10.25105/jipak.v2i1.4424
Subject(s) - information asymmetry , stock exchange , econometrics , nonprobability sampling , simple random sample , simple linear regression , asymmetry , statistics , statistical hypothesis testing , business , business administration , linear regression , economics , mathematics , finance , demography , population , physics , quantum mechanics , sociology
This study intends to investigate the relationship between disclosure, asymmetryinformation and cost of capital. The samples of this study cover about 40 manufacturer companies listed at the Jakarta Stock Exchange in 2004 that selected using purposive random sampling. The analysis method used to test is simple regression, Kolmogorov-Smirnov and P-Plot. The study result were as follows, first hypothesis show there is no relationship between disclosure and asymmetry information. Second hypothesis result show that there is a positive relationship between asymmetry information and cost of capital. Third hypothesis, there is a relationship between disclosure and cost of capital.