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The Influence of Asymmetric Information on the Cost of Capital with the Earnings Management as Intervening Variable

Nuryaman
Widyatama University, Bandung, Indonesia
Abstract—The aim of this research is to provide empirical evidence on the influence of asymmetric information on the cost of equity capital with earnings management as intervening variable. Population and sample of the research are public company manufacturing sector listed in Indonesia Stock Exchange during the year of 2010. Hypothesis testing is conducted by using multiple regression analysis method.The results of this research indicated that: (a) asymmetric information had positive influence on the cost of equity capital; (b) asymmetric information had positive influence on the earnings management; and (c) the research did not prove that the role of earnings management as intervening variable on relation between asymmetric information and the cost of equity capital.

Index Terms—asymmetric information, cost of equity capital, earnings management

Cite: Nuryaman, "The Influence of Asymmetric Information on the Cost of Capital with the Earnings Management as Intervening Variable," Journal of Advanced Management Science, Vol. 2, No. 1, pp. 42-49, March 2014. doi: 10.12720/joams.2.1.42-49
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