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All Journal Jurnal Akuntansi
Savira Rizma Yunita
Fakultas Ekonomi dan Bisnis, Universitas Airlangga
Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi

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Corporate Social Responsibility dan Cost of Capital Rahmat Setiawan; Savira Rizma Yunita
Jurnal Akuntansi Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v15i2.7043

Abstract

This study aims to see how disclosure of corporate social responsibility (CSR) impacts the cost of capital (COC). This study uses 260 observations of non-financial companies listed on the IDX from 2016 to 2018. The technical analysis in this study is multiple linear regression analysis. The results show that corporate social responsibility has a negative effect on the cost of equity and cost of debt. Keywords: Corporate Social Responsibility, Cost of Debt, and Cost of Capital
Co-Authors RAHMAT SETIAWAN