The Impact of Ownership Concentration on the Cost of Equity Capital with Earnings Management as a Mediating Variable

The Impact of Ownership Concentration on the Cost of Equity Capital with Earnings Management as a Mediating Variable

This study investigates the impact of ownership structure and earnings management on equity costs and explores whether earnings management mediates the relationship between ownership concentration and equity costs in technology companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023...

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Bibliographic Details
Main Authors: Rita Mutiara Zunfani, Imam Hadiwibowo, Muhammad Taufik Azis
Format: Article
Language:Indonesian
Published: Universitas Dian Nuswantoro 2025-03-01
Series:Jurnal Penelitian Ekonomi dan Bisnis
Subjects:
cost of equity
ownership concentration
earning management
Online Access:https://publikasi.dinus.ac.id/index.php/jpeb/article/view/11467
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