Pengaruh Modal Intelektual, Direksi Wanita, dan Jajaran Direksi Independen Terhadap Biaya Modal Pada Perusahaan Pariwisata di Indonesia

Saarce Elsye Hatane(1*), Jane Jacinda Maitri Firman(2), Josephine Bianca Indrawila(3),


(1) Business Accounting UK Petra
(2) 
(3) 
(*) Corresponding Author

Abstract


This research intended to explain the effect of intellectual capital disclosure, independent
board, and woman on board on the cost of capital in the Indonesian tourism industry. The research
samples were 31 Indonesian tourism industries listed on Indonesia Stock Exchange from 2015 until
2019. This research used ordinary least squares panel data analysis. The main finding of this research
was that there are positive influences of intellectual capital disclosure, and women on board on the
weighted average cost of capital. On the other hand, independent boards negatively impact the
weighted average cost of capital. However, none of the three independent variables has a significant
effect.


Keywords


intellectual capital disclosure, independent board, woman on board, cost of capital, weighted cost of capital, Indonesia tourism

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