PENGARUH PENGADOPSIAN XBRL TERHADAP TINGKAT BIAYA MODAL EKUITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Damanik, Finanda Putri (2018) PENGARUH PENGADOPSIAN XBRL TERHADAP TINGKAT BIAYA MODAL EKUITAS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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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:
ContributionNameNIDN/NIDK
Thesis advisorHarahap, Khairunnisa197704162005012003
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

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