Proceeding of National Conference on Accounting & Finance
Volume 6, 2024

CSR disclosure and debt financing in Indonesia

Aiman, Aiman (Unknown)
Rifandy, Tastaftiyan (Unknown)

Article Info

Publish Date
25 Jan 2024

Abstract

This research examines the relationship between CSR and company financing as seen from short-term debt financing and long-term financing. The data used is non-oil and gas manufacturing companies listed on the Indonesia Stock Exchange in the 2018-2022 period. There were 350 observations made from a total sample of 70 companies. Judging from the existing phenomenon, there are still many manufacturing companies that are still limited in accessing easy and cheap financing, especially in Indonesia. The results of the research show that CSR disclosure has no effect on financing.

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Journal Info
Proceeding of National Conference on Accounting & Finance
Website

Abbrev

NCAF

Publisher

Universitas Islam Indonesia

Subject

Economics, Econometrics & Finance

Description

National Conference on Accounting & Finance (NCAF) is an annual conference held by Master Program in Accounting, Faculty of Economics Universitas Islam Indonesia. It is aimed to facilitate all researchers and academicians to present and publish their research paper as well as to built networking ...