Corporate Social Responsibility dan Cost of Capital

Rahmat Setiawan (Fakultas Ekonomi dan Bisnis, Universitas Airlangga)
Savira Rizma Yunita (Fakultas Ekonomi dan Bisnis, Universitas Airlangga)

Jurnal Akuntansi
Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)

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