PENGARUH PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN TERHADAP BIAYA MODAL PADA PERUSAHAAN YANG MASUK INDEKS LQ 45 TAHUN 2009

ASTUTI, FITRI (2012) PENGARUH PENGUNGKAPAN SUKARELA LAPORAN TAHUNAN TERHADAP BIAYA MODAL PADA PERUSAHAAN YANG MASUK INDEKS LQ 45 TAHUN 2009. S1 thesis, Universitas Negeri Jakarta.

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Abstract

FITRI ASTUTI, EFFECT OF VOLUNTARY DISCLOSURE (VD) ANNUAL REPORT ON COST OF CAPITAL IN COMPANIES THAT ENTER LQ 45 INDEX IN 2009, Thesis. Jakarta: Accounting Education Study Program, Economic and Administration Department, Economic Faculty, State University of Jakarta, January 2012. Purpose of this research is to find empirical data, valid and reliable fact, about the possibility relationship between Voluntary Disclosure (VD) and Cost of Capital . The research was conducted at Bursa Efek Indonesia (BEI),from May until June 2011. The research used survey methods by correlation approach. The sampling technique was simple random sampling. The population in this research was supplied from the company entering LQ 45 index in 2009. The sample amount 32 companies. To get data from two variables, researcher using Voluntary Disclosure Indeks measurement with annual report on each companies that applied VD (Variable X) and Capital Asset Pricing Model (CAPM) for Cost of Capital (Variable Y). Instrument for researching VD was validated and reliable, because Voluntary Disclosure Indeks is obtained from several previous research that have used voluntary disclosure indeks as a measure, researcher didn’t need do validation and reliability test for that’s instrument. Analysis of condition test, which is normality error test for regression approximates of X on Y with liliefors test, results in Lcount = 0,09845, and Ltabel for n = 32 which level significant of 0,05 is 0,1566, because Lcount<Ltabel then normality error test is normal distribution. The equation for linear regression is Y= 2,50-3,14x. Significance regression result in Fcount>Ftabel, is 2,12 > 4,17, it’s mean that the regression equation is significant. And linearity regression test yield, in Fcount <F tabel is 0,25< 2,64 that can be interpreted that the regression equation is linear. Result of hypotesis test which pearson’s product moment show’s that rxy = -0,25, then significance of product moment correlation test whith t-test which yields t count = -1,39 and t tabel = 1,69 it can be result that product moment correlation rxy = -0,25 is not significance. Coefficient of determined obtain equal to 6,02%, it’s mean that 6,02% Cost of Capital by Voluntary Disclosure. The result of this research was shown that there is no positive correlation between Voluntary Disclosure that was measured by VDI with Cost of Capilal that was measured by CAPM.

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