Universitas Bhayangkara Jakarta Raya

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ISTIANINGSIH, ISTIANINGSIH The Role of Good Corporate Governance in Moderating the Impact of Intellectual Capital Disclosure on the Cost of Capita. www.waset.org. (Unpublished)

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Abstract

This study aims to examine the impact of information provided via the disclosure of intellectual capital on the cost of equity capital. It also examines the effect of good corporate governance on the relationship between intellectual capital disclosure and capital cost. It examines firms listed on the Indonesian stock exchange for period 2013 to 2015. Data were analyzed using moderated regression analysis. Results show that intellectual capital affects the increase of cost of capital. Good corporate governance variable has significant positive effect on cost of capital. Corporate governance could serve as a determinant that influences capital expenditures by investors. Interaction between intellectual capital disclosure index and good corporate governance has negative and significant effect to cost of capital, meaning good corporate governance could serve as a moderating variable that reduces the negative impact of intellectual capital disclosure index on cost of capital. Keywords—Intellectual capital, good corporate governance, Cost of capital, Disclosure

Item Type:	Other
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi Ilmu Sosial > Ekonomi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Dr Istianingsih Sastrodiarjo
Date Deposited:	06 Jul 2021 01:19
Last Modified:	06 Jul 2021 01:19
URI:	http://repository.ubharajaya.ac.id/id/eprint/9598

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