Pengaruh Nilai Pasar Ekuitas, Leverage dan Voluntary Disclosure terhadap Cost of Equity Capital pada Perusahaan yang Tergabung Dalam LQ45 di BEI
Abstract
This This research was conducted to analyze the influence of Market value of equity, Leverage, and Voluntary disclosure toward Cost of Equity Capital that incorporated in LQ 45 companies in Indonesia Stock Exchange. The data used in this research was secondary data, and there were 36 samples taken by applying Purposive sampling technique. The method of data analysis was multiple linear regression and Classical Assumption test. The result of analysis simultaneously indicated that the Market value of equity, Leverage and Voluntary disclosure influenced on Cost of equity capital that incorporated in LQ 45 companies in Indonesia Stock Exchange. Partially, Market value of equity influenced on Cost of equity capital that incorporated in LQ 45 companies in Indonesia Stock Exchange and Voluntary Disclosure influenced on Cost of equity capital that incorporated in LQ 45 companies in Indonesia Stock Exchange.
 Keywords:  Market Value of Equity, Leverage and Voluntary Disclosure Cost of Equity Capital
References
Brigham, Eugene F. and Louis C. Gapenski. (2005). Intermediate FinancialManagement, The Dryden Press, Florida.
Chairul, Maron (2011), Sistem Akuntasi perusahaa Dagang, Grasindo: Jakarta.
Christiawan, Y. J. dan Tarigan, J. (2007).Kepemilikan Manajeral: Kebijakan Hutang, Kinerja dan Nilai Perusahaan. Jurnal Akuntansi dan Keuangan.Vol. 9, No. I.
Ghozali, I. (2006). Aplikasi Analisis Multivariate dengan Program SPSS, Badan Penerbit Universitas Diponegoro: Semarang.
Gitman, Lawrence J. (2006) . Principles of Managerial Finance, seventeenthedition. Massachusetts: Addison-Wesley Publishing Company.
Husnan, Suad. (2004). Dasar-dasar Teori Portofolio dan Analisis Sekuritas. Yogyakarta: UPP AMP YKPN.
Keown J, Arthur David Scott F, Jhon Martin D, William Petty J, (2002), Dasar-Dasar Manajemen Keuangan, Penerbit Salemba Empat.
Murwaningsari, Etty. (2009). Hubungan Corporate Governance, Corporate SocialResponsibilities dan Corporate Financial Performance Dalam SatuContinuum.Jurnal Akuntansi dan Keuangan. Vol. 11. No. 1, 30-41.
Murni, Siti Asiah. (2004). “Pengaruh Luas Ungkapan Sukarela dan Asimetri. Informasi Terhadap Cost of Equity Capital pada Perusahaan Publik di. Indonesia.
Putra, Akbar Hanniarsa (2013), pengaruh nilai pasar ekuitas dan risiko sistematis Terhadap cost of equity capital (Studi Empiris Perusahaan Perbankan Terdaftar di BEI tahun 2008-2011), Fakultas Ekonomi, Universitas Negeri Padang.
Prastowo, Dwi, (2002), Analisis Laporan Keuangan : Konsep dan Aplikasi. YKPN : Yogyakarta.
Riyanto, Bambang, (2001),Dasar-Dasar Pembelanjaan Perusahaan, BPFE: Jakarta.
Rusdin.(2008). Pasar Modal: Teori, Masalah dan Kebijakan dalam Praktik. Penerbit Salemba Empat
Sartono, R.Agus, (2001), Manajemen Keuangan (Teori dan Aplikasi), Edisi Keempat, BPFE: Yogyakarta.
Suwardjono, (2005).Teori Akuntansi: Perekayasaan Pelaporan. Yogyakarta: BPFE.
Syamsudin.(2007).Manajemen keuangan perusahaan.Jakarta : Raja Grafindo Persada.
Sofyan Syafri Harahap. (2008). Analisis Kritis atas Laporan Keuangan.Jakarta :PT. Raja Grafindo Persada.
Tandelilin, Eduardus (2001). Analisis Investasi dan Manajemen Portofolio Edisi.Pertama. Yogyakarta: BPFE Yogyakarta.
Utami.(2005). Buku Manajemen Pemasaran Jasa. Edisi I. Penerbit: Bayu Media.
Wild, John J. Subramanyam, K.r. Halsey, Robert F. 2005.Analisis LaporaKeuangan. Buku 1. Ed. 8, Jakarta : Salemba Empat.
