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  • 标题:Effect of Quality of Accounting Information and Asymmetric Information on the Cost of Capital (Case Study on the Indonesia Stock Exchange)
  • 本地全文:下载
  • 作者:Eli Safrida ; Riswanto . ; Meily Surianti
  • 期刊名称:European Journal of Business and Management
  • 印刷版ISSN:2222-2839
  • 电子版ISSN:2222-2839
  • 出版年度:2020
  • 卷号:12
  • 期号:3
  • 页码:146-152
  • DOI:10.7176/EJBM/12-3-18
  • 出版社:The International Institute for Science, Technology and Education (IISTE)
  • 摘要:This study aims to obtain empirical evidence regarding the factors that affect the cost of capital on the Indonesia Stock Exchange. In addition, the results of the study are expected to obtain insights, knowledge and empirical evidence regarding investor behavior in the Indonesian capital market. The results of the study mainly contribute to the fields of financial accounting, accounting theory, financial management and investment management portfolio analysis. Research results can be developed to be the basis for making case studies in the learning process. The data used is secondary data, which comes from the annual financial statements of manufacturing companies listed on the IDX. The hypothesis are tested by using the path analysis statistical test. From the results of hypothesis testing it is found that: the quality of accounting information has no effect on asymmetric information., the quality of accounting information does not affect the cost of capital., asymmetric information affects the cost of capital.. The direct effect of the quality of accounting information on the cost of capital is greater than the effect of The quality of accounting information through asymmetric information..
  • 关键词:information system quality; asymmetric information; cost of capital
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