Pengaruh Intelectual Capital Disclosure dan Good Corporate Governance Terhadap Cost of Equity Capital pada Perusahaan LQ45

This study aims to determine the effect of disclosure of intellectual capital and its components and good corporate governance on the cost of equity capital. The method used in measuring the cost of equity capital is cost of retained earnings. The index of intellectual capital disclosure in this study is according to the index Li et al. (2014). The sample used in this study was selected using a purposive sampling technique, as many as 66 companies which were in LQ45 on the Indonesia Stock Exchange during the 2014-2018 period. Data analysis techniques using the classic assumption test and using multiple linear regression analysis. The results showed that the disclosure of intellectual capital and its components and good corporate governance in LQ45 companies did not affect the cost of equity capital