PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN DENGAN BIAYA MODAL EKUITAS SEBAGAI VARIABEL MODERATING

The purpose of this study is to examine the influence of the variable cost of equity capital moderate the relationship between Corporate Social Responsibility Disclosure of return on asset . This study uses Signaling Theory and Stakeholder Theory as the theory. The sample of this research is mining company firm Which is listed on Bursa Efek Indonesia over 2012-2015 with 27 companies. The data analysis is Moderat Regresion Analysis (MRA) to know the effect of variable Corporate Social Responsibility of return on asset with the cost of equity capital as a moderat variable . The result showed that variabel cost of equity capital does not affect to moderate the relationship corporate social relationship of return on asset.

Keywords: Corporate Social Responsibility Disclosure, Return On Asset, cost of equity capital, Signaling Theory, Stakeholder Theory