Article Per Year (5 Year)
p-Index From 2020 - 2025
1.235
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Terpadu Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) The Indonesian Journal of Accounting Research JURNAL RISET AKUNTANSI TIRTAYASA Jurnal Revenue : Jurnal Ilmiah Akuntansi Journal of Applied Business, Taxation and Economics Reseach Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Social Science
Lestari, Tri
A Lecturer From Departement Of Accounting, Faculty Of Economic And Business, Universitas Sultan Ageng Tirtayasa
Chemistry Economics, Econometrics & Finance Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

Published : 13 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik

 1 
CSR DISCLOSURE AND COST OF CAPITAL : THE MEDIATING ROLE OF EARNINGS QUALITY Chaerunnisa .; Tri Lestari; Windu Mulyasari
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 2 (2021): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.584 KB) | DOI: 10.25105/jipak.v16i2.9152

Abstract

This study aims to analyze the effect of CSR disclosure on the cost of capital with earnings quality as mediating variable. CSR disclosure was measured by Global Reporting Initiative (GRI) Standards. The cost of capital was measured by the cost of equity and the cost of debt. Meanwhile, earnings quality was measured by absolute abnormal accruals. The population of this research is mining companies listed on the Indonesia Stock Exchange period 2017-2019. Based on the purposive sampling method, the samples chosen are 32 companies with a total sample of 96 data. This study used multiple linear regression analysis using SPSS 25 version software and path analysis using the Sobel online calculator. This study showed that CSR disclosure has a direct negative effect on the cost of equity but does not affect the cost of debt. Firms with better CSR disclosure have better earnings quality. Earnings quality does not affect both costs of capital proxies. Earnings quality does not have a mediating role in the effect of CSR disclosure on both costs of capital proxies.
Co-Authors Abdul Rohman Agiel Ciptian Chaerunnisa . Dharmayanti, Nela Elfaumi Farkhah Elfa Elvin Bastian Ewing Yuvisa Ibrani Hasanudin, Agus Ismaya Mulyasari, Windu Nuriyatul Hidayah Pertamy, Ratu Ajeng Fahmiaty Ramdhani, Dadan Risma Nindya Primawresti Tomomi Takada Vardjani, Nonik Windy Angraeni Wiyantoro, Lili Sugeng zaki baridwan