HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALUR

HUBUNGAN ANTARA KUALITAS LABA, ASIMETRI INFORMASI, DAN BIAYA MODAL EKUITAS: PENGUJIAN MENGGUNAKAN ANALISIS JALUR

This study examines the direct and indirect impacts of earnings quality on cost of equity capital by using path analysis. The quality of earnings is measured by two proxies, namely discretionary accrual and income smoothing. Information asymmetry is used as mediating variable. This study uses 3 year...

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Bibliographic Details
Main Authors: Moh. Nasih, Puput Tri Komalasari, Moh. Madyan
Format: Article
Language:English
Published: Universitas Indonesia 2016-12-01
Series:JAKI (Jurnal Akuntansi dan Keuangan Indonesia)
Subjects:
information asymmetry
cost of equity capital
discretionary accrual
income smoothing
earnings quality
Online Access:http://jaki.ui.ac.id/index.php/home/article/view/523/523

Internet

http://jaki.ui.ac.id/index.php/home/article/view/523/523

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