Pengaruh Manajemen Laba, Kualitas Laba dan Informasi Asimetri terhadap Cost of Equity Capital

This study aims to analyze the effect of earnings management, earnings quality, and asymmetric information on the cost of equity capital. The sample in this study was selected using a purposive sampling method of 52 manufacturing companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange in the 2014-2018 period. Research data were analyzed using multiple linear regression. Regression analysis results show that earnings management has a positive effect on the cost of equity capital, earnings quality and asymmetric information does not affect the cost of equity capital. Keywords: earnings management, earnings quality, asymmetric information, and cost of equity capital