Dampak Corporate Social Responsibility dan Asimetri Informasi terhadap Cost of Equity Capital dengan Kualitas Audit sebagai Variabel Pemoderasi

Vianney, Lazarus Suyatno
Nurofik, Nurofik

Jurnal Studi Pemerintahan dan Akuntabilitas
Vol. 3 No. 2 (2024): Januari

Purpose: This research aims to examine the influence of corporate social responsibility and information asymmetry on the cost of equity capital with audit quality as a moderating variable. Method: The data analysis technique uses a purposive sampling method. Result: The research results show that corporate social responsibility has no significant effect on the cost of equity capital, while information asymmetry has a positive and significant effect on the cost of equity capital. The results of the moderation effects research show that audit quality is unable to moderate the relationship between corporate social responsibility and the cost of equity capital. Limitation: This research uses state-owned companies listed on the Indonesia Stock Exchange (BEI) for the 2016-2018 period. Contribution: Audit quality is also unable to moderate the relationship between information asymmetry and the cost of equity capital.