SKRIPSI AKS

Pengaruh Pengungkapan Corporate Social Responsibility, Ukuran Perusahaan, dan Leverage Terhadap Biaya Ekuitas

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ABSTRACT

This study aims to determine the effect of corporate social responsibility
disclosure, firm size, and leverage on cost of equity. This study analyzez
manufacturing companies in the non cyclicals consumer goods sector listed on the
Indonesia Stock Exchange in 2019-2022.
The data used are secondary data from the company’s annual financial
statements. The population in this study are all manufacturing companies in the
non cyclicals consumer goods sector listed on the Indonesia Stock Exchange in
2019-2022. The sampling technique used was purposive sampling technique. The
final sample was obtained as many as 43 companies. The analysis technique used
is panel data regression analysis using the Eviews 10 Program.
The result showed that corporate social responsibility disclosure had a
negative effect on cost of equity, firm size and leverage had no effect on cost of
equity.

Keywords : corporate social responsibility disclosure, firm size, leverage, cost of
equity.

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Ketersediaan

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Informasi Detail

Judul Seri

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No. Panggil

2X6.2 DIA p 24

Penerbit

SUKOHARJO : Akuntansi Syariah_UIN RM Said., 2024

Deskripsi Fisik

21 cm, 160 Halaman

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2X6.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi Syariah

Info Detail Spesifik

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Pernyataan Tanggungjawab

Diah Tri Wahyuni

Versi lain/terkait

Lampiran Berkas

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