Lembaga Penelitian dan Pengabdian Masyarakat, Universitas Muhammadiyah Riau
Abstract
The purpose of this research is to examinethe effect of direct and indirect consequences of internetfinancial reporting, earning power, and investmentopportunity set at the cost of equity capital as well asthrough earnings management as a mediating variable.The results of this research can provide input inminimizing capital costs by conducting financial reportingthrough the website, knowing earning power andinvestment opportunity set owned by a company in orderto develop their business and avoid earnings managementpractices
