Pengaruh Board Of Directors Terhadap Cost Of Capital Dengan Risk Disclosure Sebagai Variabel Mediasi

Glady, Glady and Dewi, Sofia Prima Pengaruh Board Of Directors Terhadap Cost Of Capital Dengan Risk Disclosure Sebagai Variabel Mediasi. Pengaruh Board Of Directors Terhadap Cost Of Capital Dengan Risk Disclosure Sebagai Variabel Mediasi.

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Abstract

The purpose of this research is to obtain empirical evidence about the effects of
board of directors on cost of capital in manufacturing industries listed in Indonesian Stock
Exchange during the period of 2017. This research used 25 samples of manufacturing
companies that have been previously selected using purposive sampling method with total of
25 data for one year. The data used were secondary data in the form of financial information
and non-financial information from the annual reports and forecasting EPS data from
marketscreener website. This research data was processed using Smart PLS 3. The result of
this research shows that risk disclosure doesn’t have a significant effect on cost of capital.
Board of directors also does not have a significant effect on cost of capital, directly or
indirectly through the mediator.

Item Type:	Article
Subjects:	Penelitian > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Puskom untar untar
Date Deposited:	16 Dec 2020 07:31
Last Modified:	16 Dec 2020 07:31
URI:	https://repotest.untar.ac.id/id/eprint/13471

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