Corporate Social Responsibility dan Cost of Capital

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Published: Nov 1, 2023
DOI: https://doi.org/10.28932/jam.v15i2.7043

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

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

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How to Cite
Setiawan, R. ., & Yunita, S. R. (2023). Corporate Social Responsibility dan Cost of Capital. Jurnal Akuntansi, 15(2), 307–318. https://doi.org/10.28932/jam.v15i2.7043
Issue
Vol. 15 No. 2 (2023): Vol 15 No. 2 (2023)
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Articles
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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

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