INTEGRATED REPORTING INITIATIVES AND CORPORATE COST OF EQUITY CAPITAL

Integrated Reporting 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, presumably portrays better presentation of the firms. This research empirically examines the effectiveness of in the context of capital market. Researcher investigates association between and corporate cost of equity capital. Further, analysis of publishing 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 as independent variable. This research discovers that is negatively and significantly associated with Corporate Cost of Equity Capital