Pengajuan Judul Skripsi S1 Akuntansi USU

1. RINGKASAN JURNAL
Nama
Peneliti
Judul Penelitian Variable Penelitian
Cara
Pengumpulan
Data
Hasil penelitian
Nuryaman The influence of
asymmetric
information on the
cost of capital with
the earnings
management as
intervening
variable
Variabel Independen:
 Asymmetric
information
Variabel Dependen:
 Cost of capital
Variabel Intervening :
 Earning
management
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.
1) Asymmetric
information influence
positively to the costs
of equity capital.
2) The asymmetric
information positively
effects on the earnings
management.
3) Earnings
management is not
proven to have effect
on the cost of capital,
and earnings
management is not
proven acting as
intervening variable on
the relationship
between asymmetric
information and the
cost of equity capital .
Regina
Reizky Ifonie
Pengaruh asimetri
informasi dan
manajemen laba
terhadap cost of
equity capital pada
perusahaan real
estate yang
terdaftar di Bursa
Efek Indonesia
Variabel Independen:
 Asimetri
informasi
 Manajemen
laba
Variabel Dependen:
 Cost of equity
capital
Objects in this
study is the real
estate company
listed on
the Stock Exchange
and the study
sample was
obtained by 29
companies with
research period is
2007-2009 financial
year.
Methods of data
analysis performed
using multiple
regression
calculations to test
the effect of
independent
variables on the
dependent variable.
Results from the study
showed that together
there is no
significant effect
between information
asymmetry and
earnings management
with the cost of equity
capital.
The results of this
study is consistent with
research conducted by
past research that states
that
two variables have a
significant influence
on the cost of equity
capital.

2. Nama Peneliti Judul Penelitian Variable Penelitian
Cara Pengumpulan
Data
Hasil penelitian
Meliani
Purwanti dan
Aceng
Kurniawan
The effect of
asymmetric
information on the
cost of capital
Variabel
Independen:
 Asymmetric
information
Variabel Dependen:
 Cost of
capital
Source of data used
is the issuer's annual
financial
statements.Based on
the annual reports of
listed companies
earned profit
management
variables derived
from the annual
financial statements
and voluntary
disclosure variables
are measured with
nominal scale based
on points, the
disclosure of
information by
issuers, while
variable asymmetry
of information
sourced from the
issuer's stock
transactions.
The whole testing
(simultaneous) was
conducted to
determine whether
jointly earnings
management and
disclosure variables
are statistically
significant effect on
the variable
information
asymmetry.
Makram
Bellalah dan
Riadh Belhaj
The effect of
earnings
management and
disclosure on
information
asymmetry
Variabel
Independen:
 Earnings
management
 Disclosure
Variabel Dependen:
 Information
asymmetry
Information costs
are defined within
the context of
Merton's (1987)
model of capital
market equilibrium
with incomplete
information,
CAPMI.
The cost of capital in
small countries is
determined globally
and not locally in the
presence of
incomplete
information.The
analysis implies that
the valuation
approaches in small
countries should be
based on a global
capital asset pricing
model as the CAPMI
rather than a local
CAPMI.

3. Nama
Peneliti
Judul Penelitian Variable Penelitian
Cara Pengumpulan
Data
Hasil penelitian
Ari Budi
Santoso
Pengaruh kualitas
pelaporan keuangan
terhadap asimetri
informasi dengan
ukuran perusahaan
sebagai pemoderasi
pada perusahaan
manufaktur di BEI
Variabel
Independen:
 Kualitas
pelaporan
keuangan
Variabel Dependen:
 Asimetri
informasi
Variabel
Moderating:
 Ukuran
perusahaan
Populasi penelitian
adalah perusahaan
manufaktur di BEI,
dengan teknik
pengambilan sampel
secara purposive
sampling dengan
kriteria:
(1) Perusahaan
manufaktur yang
terdaftar sebagai
anggota Bursa Efek
Indonesia dari tahun
2006 sampai 2010,
dan
(2) Data laporan
keuangan tahunan
perusahaan yang
tersedia berturut-turut
untuk tahun
pelaporan 2006
sampai 2010 di
website Bursa Efek
Indonesia
Relevansi nilai
sebagai proksi
kualitas pelaporan
keuangan tidak
berpengaruh
signifikan terhadap
asimetri informasi.
Variabel ukuran
perusahaan
berpengaruh positif
signifikan terhadap
asimetri informasi.
Hasil variabel
moderasi
berdasarkan
perhitungan
menunjukkan
koefisien yang
bernilai positif tidak
signifikan, yang
berarti variabel
relevansi nilai yang
dimoderasi dengan
ukuran perusahaan
tidak berpengaruh
signifikan terhadap
asimetri informasi