Pengaruh Ukuran Perusahaan dan Pengungkapan Modal Intelektual Terhadap Biaya Modal Ekuitas pada Perusahaan LQ45

Cost of equity capital is the rate of return expected by investors when they invest their money in the company which is used to determine whether an investment should be made or rejected based on a comparison between the rate of return and the cost of capital. This study aims to determine the factors that influence firm size and intellectual capital disclosure on the cost of equity capital on LQ45 companies. The population in this study are companies listed on LQ45 in the period 2015 - 2019. The research technique used in this study was purposive sampling. The data analysis method used in this research is classic assumption test and multiple regresion analysis. Based on the analysis results show that firm size have no effect on cost of equity capital and intellectual capital disclosure affect on cost of equity capital