Sri Hermuningsih
Abstract
This study examines the influence of disclosure to cost of equity capital the company including stock LQ45. Fifty-six listed companies in Indonesia Stock Exchange selected based on certain criteria were used as research sample.Data are collected from documentation of financial statements and are analyzed by using SmartPLS Program Version 2.0. This study findings indicated that the disclosure has negative significant effect to cost of equity capital (COEC) at company’s LQ45 with a value of – 0, 285
Kata kunci: Pengungkapan Wajib,Pengungkapan sukarela, Biaya Modal Ekuitas