Corporate Social Responsibility dan Cost of Capital

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Rahmat Setiawan
Savira Rizma Yunita


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.

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