Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Biaya Modal Ekuitas

Oriana, Almira (2015) Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan Terhadap Biaya Modal Ekuitas. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to analyze the effect of corporate social responsibility disclosure to the cost of equity capital. The population of this study was listed companies in the Indonesia Stock Exchange during period 2013 – 2014. The sample of companies chose by purposive sampling method with specific criteria and there was 92 companies as samples. The result of this study found that corporate social responsibility disclosure was not proved influence the cost of equity capital. Based on the t test at tabulation of data used SPSS 20 program the signification was 0,564 that meant the hypotheses was not supported.

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