Indonesia Conference Directory

The food and beverage industry in Indonesia has an important role in Indonesias economic growth. The important role of the food and beverage industry can be seen from the large contribution to the gross domestic product (GDP) of the countrys non-oil and gas industry. One important decision in financial management with company operations is the funding decision. A good funding decision in a company can be seen from the capital structure. The optimal capital structure of the company will be able to minimize the cost of capital that must be borne by the company. The purpose of this study was to determine the effect of intellectual capital and firm size and leverage on the cost of equity capital in food and beverage sub-sector companies listed on the Indonesia Stock Exchange.