FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY (CSR) DAN DAMPAKNYA TERHADAP COST OF EQUITY (COE)

NERA, REZA and DP, Rina Tjandrakirana and Sri Maryati, Maryati (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY (CSR) DAN DAMPAKNYA TERHADAP COST OF EQUITY (COE). Undergraduate thesis, Sriwijaya University.

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Abstract

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh corporate social responsibility terhadap cost of equity pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Jenis penelitian ini adalah penelitian kuantitatif. Sampel penelitian ini dipilih dengan menggunakan teknik purposive sampling didapatkan 23 perusahaan yang memenuhi kriteria dengan tahun pengamatan selama 4 tahun sehingga terdapat 92 observasi penelitian. Metode analisis yang digunakan adalah regresi berganda dengan menggunakan program SPSS 26. Berdasarkan hasil dari penelitian yang telah dilakukan dapat disimpulkan bahwa: Ukuran perusahaan berpengaruh secara positif dan signifikan terhadap corporate social responsibility; profitabilitas berpengaruh secara negatif dan signifikan terhadap corporate social responsibility; leverage berpengaruh secara negatif dan signifikan terhadap corporate social responsibility; likuiditas tidak berpengaruh terhadap corporate social responsibility; corporate social responsibility tidak berpengaruh terhadap cost of equity. Kata Kunci: Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas, Corporate Social Responsibility, dan Cost of Equity. ABSTRACT Factors Affecting Relevations of the Corporate Social Responsibility (CSR) and Their Effect on Cost of Equity (COE) By: Reza Nera This study aims to determine empirically the effect of corporate social responsibility on the cost of equity in additional companies listed on the Indonesia Stock Exchange for the 2017-2020 period. This type of research is quantitative research. The sample of this study was selected using purposive sampling technique, obtained 23 companies that meet the criteria with a year of observation for 4 years so that there are 92 research observations. The analytical method used is multiple regression using the SPSS 26 program. Based on the results of the research that has been done, it can be concluded that: Firm size had positive and significant effect on corporate social responsibility; profitability had negative and significant effect on corporate social responsibility; leverage had negative and significant effect on corporate social responsibility; liquidity had no effect on corporate social responsibility; corporate social responsibility had no effect on the cost of equity. Keywords: Company Size, Profitability, Leverage, Liquidity, Corporate Social Responsibility, and Cost of Equity.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Profitabilitas, Leverage, Likuiditas, Corporate Social Responsibility, dan Cost of Equity.
Subjects:	H Social Sciences > HG Finance > HG1-9999 Finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Reza Nera
Date Deposited:	31 Oct 2022 06:43
Last Modified:	31 Oct 2022 06:43
URI:	http://repository.unsri.ac.id/id/eprint/81203

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