PENGARUH INTEGRATED REPORTING TERHADAP COST OF CAPITAL DENGAN CORPORATE GOVERNANCE SEBAGAI PEMODERASI

Abstract

Integrated reporting is the latest reporting company models in the series of the evolution reporting models. Integrated reporting jointly presents the material information about the strategy, governance and remuneration, performance, risk, and the prospect of an organization that reflects the context of the commercial, environmental and social, in which the organization operates. This research aims to find the influence of integrated reporting against the cost of capital with corporate governance as a moderating variable. The population in this research is the financial sector companies listed in the Indonesia Stock Exchange for year of 2014. The sampling technique is a purposive sampling method which results for 37 companies. Data are collected using secondary data in the form of the annual report of the company. The data analysis method use assumption classics analysis and regression analysis. The results of this study shows that integrated reporting has negative effect on the cost of capital, corporate governance has negative effect on the cost of capital, and corporate governance capable to moderating the relationship between integrated reporting and cost of capital.