Financial Development and the Cost of Equity Capital: Evidence from Indonesia

  • Yenny Wati
  • M. Rasuli
  • Al Azhar L

Abstract

The purpose of this research is to examine
the effect of direct and indirect consequences of internet
financial reporting, earning power, and investment
opportunity set at the cost of equity capital as well as
through earnings management as a mediating variable.
The results of this research can provide input in
minimizing capital costs by conducting financial reporting
through the website, knowing earning power and
investment opportunity set owned by a company in order
to develop their business and avoid earnings management
practices.

Published
2019-12-09
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