{"title":"盈利质量和可读性对在 IDX 上市的矿业公司资本成本的影响","authors":"Wahyu Junaidi, Fiola Finomia Honesty, Helga Nuri Honesty","doi":"10.24036/jnka.v1i3.42","DOIUrl":null,"url":null,"abstract":"The aim of this research is to determine the effect of earnings quality and readability on the capital costs of mining sector companies listed on BEI for the 2019 - 2022 period. The sample used was 55 mining sector companies registered on BEI. The data used is secondary data in the form of each company's annual report obtained from the official website of the Indonesian stock exchange and the company's official website. The data analysis used is descriptive analysis, normality testing and hypothesis testing using SPSS 25 software. Based on the results of this research, earnings quality has a significant positive effect on capital costs and readability has no significant effect on capital costs of mining sector companies listed in BEI for the 2019 - 2022 period.","PeriodicalId":330567,"journal":{"name":"Jurnal Nuansa Karya Akuntansi","volume":"90 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Pengaruh Kualitas Laba dan Readability terhadap Biaya Modal Perusahaan Sektor Pertambangan yang terdaftar di BEI\",\"authors\":\"Wahyu Junaidi, Fiola Finomia Honesty, Helga Nuri Honesty\",\"doi\":\"10.24036/jnka.v1i3.42\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The aim of this research is to determine the effect of earnings quality and readability on the capital costs of mining sector companies listed on BEI for the 2019 - 2022 period. The sample used was 55 mining sector companies registered on BEI. The data used is secondary data in the form of each company's annual report obtained from the official website of the Indonesian stock exchange and the company's official website. The data analysis used is descriptive analysis, normality testing and hypothesis testing using SPSS 25 software. Based on the results of this research, earnings quality has a significant positive effect on capital costs and readability has no significant effect on capital costs of mining sector companies listed in BEI for the 2019 - 2022 period.\",\"PeriodicalId\":330567,\"journal\":{\"name\":\"Jurnal Nuansa Karya Akuntansi\",\"volume\":\"90 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Nuansa Karya Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24036/jnka.v1i3.42\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Nuansa Karya Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24036/jnka.v1i3.42","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在确定盈利质量和可读性对 2019-2022 年期间在 BEI 上市的采矿业公司资本成本的影响。使用的样本是在 BEI 上注册的 55 家矿业公司。使用的数据是从印度尼西亚证券交易所官方网站和公司官方网站获取的各公司年报形式的二手数据。数据分析采用 SPSS 25 软件进行描述性分析、正态检验和假设检验。根据研究结果，盈利质量对 2019 - 2022 年期间在 BEI 上市的采矿业公司的资本成本有显著的正向影响，可读性对资本成本没有显著影响。
Pengaruh Kualitas Laba dan Readability terhadap Biaya Modal Perusahaan Sektor Pertambangan yang terdaftar di BEI
The aim of this research is to determine the effect of earnings quality and readability on the capital costs of mining sector companies listed on BEI for the 2019 - 2022 period. The sample used was 55 mining sector companies registered on BEI. The data used is secondary data in the form of each company's annual report obtained from the official website of the Indonesian stock exchange and the company's official website. The data analysis used is descriptive analysis, normality testing and hypothesis testing using SPSS 25 software. Based on the results of this research, earnings quality has a significant positive effect on capital costs and readability has no significant effect on capital costs of mining sector companies listed in BEI for the 2019 - 2022 period.
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