Damanik, Finanda Putri (2018) PENGARUH PENGADOPSIAN XBRL TERHADAP TINGKAT BIAYA MODAL EKUITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.
Text
1. NIM. 7141220015 COVER.pdf - Published Version Download (0B) |
|
Text
2. NIM. 7141220015 APPROVAL SHEET.pdf - Published Version Download (0B) |
|
Text
3. NIM. 7141220015 ABSTRACT.pdf - Published Version Download (0B) |
|
Text
4. NIM. 7141220015 PREFACE.pdf - Published Version Download (0B) |
|
Text
5. NIM. 7141220015 TABLE OF CONTENT.pdf - Published Version Download (0B) |
|
Text
6. NIM. 7141220015 TABLES.pdf - Published Version Download (0B) |
|
Text
7. NIM. 7141220015 ILLUSTRATION.pdf - Published Version Download (0B) |
|
Text
9. NIM. 7141220015 CHAPTER I.pdf - Published Version Download (0B) |
|
Text
12. NIM. 7141220015 CHAPTER IV.pdf - Published Version Download (0B) |
|
Text
13. NIM. 7141220015 CHAPTER V.pdf - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Text
14. NIM. 7141220015 BIBLIOGRAPHY.pdf - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Generate index codes conversion from text to indexcodes)
indexcodes.txt - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_lightbox)
lightbox.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_preview)
preview.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_medium)
medium.jpg - Published Version Download (0B) |
|
Other (Thumbnails conversion from text to thumbnail_small)
small.jpg - Published Version Download (0B) |
Abstract
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pengadopsian XBRL terhadap biaya modal ekuitas. Earning Per Share digunakan sebagai indikator pengukuran biaya modal ekuitas yang menjadi variabel dependen dalam penelitian ini. Pengadopsian XBRL yang menjadi variabel independen diukur dengan menggunakan dummy. Penelitian ini juga menggunakan beberapa variabel kontrol yaitu Logaritma Market Value (LMV), Beta Pasar, Leverage (DER), dan Retun on Asset (ROA). Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia tahun 2015. Sampel diambil dengan menggunakan teknik purposive sampling dengan beberapa kriteria. Dari 43 perusahaan yang terdaftar, terdapat 33 perusahaan yang memenuhi kriteria dalam pengambilan sampel. Teknik analisis pada penelitian ini menggunakan analisis regresi berganda dengan bantuan program SPSS. Hasil penelitian ini menunjukkan bahwa pengadopsian XBRL berpengaruh terhadap biaya modal ekuitas. Hasil ini sejalan dengan teori yang ada dan beberapa penelitian terdahulu yang telah ada. Hal ini dapat terjadi dikarenakan XBRL memberikan tingkat pengungkapan yang lebih tinggi, sehingga menghasilkan laporan keuangan yang lebih transparan yang dapat menurunkan risiko perusahaan dan asimetri informasi. Apabila risiko perusahaan dan asimetri informasi menurun maka akan menyebabkan tingkat pengembalian yang diminta investor juga akan menurun. Hal inilah yang berdampak pada biaya modal menjadi lebih rendah.
Item Type: | Thesis (Undergraduate) | ||||||
---|---|---|---|---|---|---|---|
Contributors: |
|
||||||
Call Number: | SK-2018 AKT 104 | ||||||
Keywords: | Pengadopsian XBRL, Biaya Modal Ekuitas | ||||||
Subjects: | H Social Sciences > HG Finance > HG1501 Banking | ||||||
Divisions: | Fakultas Ekonomi > Akuntansi | ||||||
Depositing User: | astina hartono lubis | ||||||
Date Deposited: | 17 Oct 2018 11:46 | ||||||
URI: | http://digilib.unimed.ac.id/id/eprint/30968 |
Actions (login required)
View Item |