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PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018

Amalia, Siti (2019) PENGARUH PENGUNGKAPAN INTELLECTUAL CAPITAL TERHADAP COST OF EQUITY PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018. Bachelors Degree (S1) thesis, University of Muhammadiyah Malang.

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Abstract

This research aims to determine the effect of intellectual capital disclosure in which there are human capital, structural capital and relational capital to cost of equity capital. The type of data used in this research are stock prices, book value per share, earnings per share and company disclosures regarding intellectual capital contained in the annual report. Data sources were obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and the websites of each company. Data collection techniques are carried out using the documentation method. The data analysis technique uses multiple regression analysis using statistical tools, which is SPSS V.25. Based on the results of the reasearch, the authors can conclude that human capital does not affect the cost of equity, while structural capital and relational capital affect the cost of equity.

Item Type: Thesis (Bachelors Degree (S1))
Student ID: 201510170311086
Corporate Creators: Ach. Syaiful Hidayat A (0725127302), Thoufan Nur (0702037201)
Keywords: Cost Of Equity, Intellectual Capital Disclosure, Voluntary Disclosure.
Subjects: H Social Sciences > HG Finance
L Education > L Education (General)
Divisions: Faculty of Economics > Department of Accounting (62201)
Depositing User: 201510170311086
Date Deposited: 21 Aug 2019 07:08
Last Modified: 21 Aug 2019 07:08
URI : http://eprints.umm.ac.id/id/eprint/50349

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