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PENGARUH NILAI PASAR EKUITAS DAN RISIKO SISTEMATIS TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2015- 2016)

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Title PENGARUH NILAI PASAR EKUITAS DAN RISIKO SISTEMATIS TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di BEI Tahun 2015- 2016)
 
Creator Rahayu, Ayu
Maslichah, Nur
Mawardi, Muhammad Cholid
 
Description ABSTRACTThe purposes of this research are 1) to examine the simultaneous effectof equity market value and systematic risk on the cost of equity capital of bankingcompanies listed on BEI in 2015-2016. 2) To examine the effect of the systematicrisk of market value on the cost of equity capital of a banking company listed onBEI in 2015-2016. 3) To examine the effect of equity market value on the cost ofequity capital of banking companies listed on BEI in 2015-2016.The populations used in this research are all banking companies listedon the Indonesia Stock Exchange (BEI) in 2015-2016. The sample selection usedpurposive sampling. Based on the criteria, 34 banks were sampled in thisresearch. This research used multiple linear regression methods.Based on the results of analyze, some conclusions can be stated asfollows: 1) based on the results of regression analysis, simultaneously systematicrisk and equity market value has significant effect on cost of equity. 2) Partiallythe systematic risk variable has significant value of 0.179. Because of sig. t> 5%(0.179> 0.050), it can be concluded that Systematic risk does not significantlyinfluence Cost of Equity Capital, 3) While the Equity Market Value variable hassignificant value of 0.015. Because of sig. t <5% (0.179 <0.050), it can beconcluded that Equity Market Value has significantly positive effect on Cost OfEquity Capital.Keywords: Systematic Risk, Market Value of Money and Cost of Equity Capital
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-28
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1486
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 11 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1486/1459
 
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