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BAB V KESIMPULAN, KETERBATASAN, DAN IMPLIKASI PENELITIAN

C. IMPLIKASI PENELITIAN

cix Atas dasar kesimpulan dan keterbatasan tersebut, peneliti penelitian selanjutnya disarankan untuk melakukan hal-hal sebagai berikut:

1. Memperbanyak jumlah sampel yang digunakan dalam penelitian.

2. Menambah periode penelitian sehingga dapat diperoleh hasil yang lebih representatif.

3. Menggunakan berbagai ukuran perataan laba sehingga dapat dibandingkan hasilnya dengan penelitian ini.,

4. Menggunakan ukuran-ukuran cost of equity capital yang lain, yang dikembangkan oleh beberapa peniliti sebelumnya. Misalnya, oleh Gebhardt, Lee, dan Swaminathan; oleh Claus dan Thomas; oleh Gode dan Mohanram; oleh Ohlson dan Jüettner-Narouth; Easton’s; dsb.

Daftar Pustaka

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