PENGARUH MANAJEMEN LABA TERHADAP BIAYA MODAL EKUITAS (Studi Pada Perusahaan Non Keuangan yang Listing di Bursa Efek Indonesia)

This study aims to examine the effect of earnings management on cost of equity capital. The sample of research is non-financial industry which listing in Indonesia Stock Exchange Year 2014-2017. Sampling method used is purposive sampling, as many as 77 companies. Methods of data analysis were used regression analysis. From the results of the study show that the earning management have not influence toward cost of equity capitalof the non-financial industry which listing in Indonesia Stock Exchange