INTEGRATED REPORTING INITIATIVES AND CORPORATE COST OF EQUITY CAPITAL

AVI DIESTA WARDHANI, 041311333208 (2017) INTEGRATED REPORTING INITIATIVES AND CORPORATE COST OF EQUITY CAPITAL. Skripsi thesis, Universitas Airlangga.

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Abstract

Integrated Reporting <IR> is a new approach of corporate disclosure which provides more holistic and forward looking concept. The fundamental distinction with current reports is value creation, by connecting all of available resources in both financial and non-financial terms. Therefore, <IR> presumably portrays better presentation of the firms. This research empirically examines the effectiveness of <IR> in the context of capital market. Researcher investigates association between <IR> and corporate cost of equity capital. Further, analysis of publishing <IR> voluntarily associated with a potential benefit of lower cost of equity capital is also be done. The study was conducted quantitatively by using multiple linear regression to test the hypothesis. Research population included all listed companies in Asia during 2008-2010 and 2014-2016 time period, whereas the sample being tested were 132 datas from the population which publish integrated reporting in 2014 to 2016. This research tried to find out the significant relationship between the dependent variable of Cost of Equity Capital on <IR> as independent variable. This research discovers that <IR> is negatively and significantly associated with Corporate Cost of Equity Capital.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK2 A.334/17 War i
Uncontrolled Keywords: Integrated Reporting, Cost of Equity Capital, Disclosure, Accounting and Finance
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ4919-4936 Capitation. Poll tax
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsNIM
AVI DIESTA WARDHANI, 041311333208UNSPECIFIED
Contributors:
ContributionNameNIDN / NIDK
Thesis advisorAndry Irwanto, Dr. , SE., MBA., Ak., CMA., CAUNSPECIFIED
Depositing User: Mr Binkol2 2
Date Deposited: 01 Jan 2018 17:48
Last Modified: 01 Jan 2018 17:48
URI: http://repository.unair.ac.id/id/eprint/65645
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