The Influence of Voluntary Disclosure, Stock Beta, and Firms Size on Cost of Equity Capital

Jurnal Keuangan dan Perbankan

Yati Mulyati¹ 

[1] Department of Accounting Faculty of Economics University of Widyatama Bandung;

关键词: Voluntary Disclosure;    Stock Beta;    Firm Size;    Cost of Equity Capital;   

DOI  :  

来源: DOAJ

【 摘 要 】

This study aimed to examine the effect of voluntary disclosure, stock beta, and firm size on the cost of equity capital in manufacturing companies in the period 2013-2015. This research used purposive sampling method and analyzed by multiple regression, total sample 39 manufacturing companies listed in BEI period 2013-2015. The results showed that voluntary disclosure did not affect the cost of equity disclosure, the more voluntary disclosure had not been able to decrease the occurrence of cost of equity disclosure, beta of stock variables affected the cost of equity capital, because the stock beta was an indicator to see the condition of the company’s financial health, the company had no effect on voluntary disclosure, this result showed that the size of a company’s size could not reduce the risk level.

【 授权许可】

Unknown