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All Journal Jurnal Ilmiah Akuntansi dan Humanika Warmadewa Management and Business Journal (WMBJ)
Gusti Ayu Putu Wulan Rahmasari
Mahasaraswati Denpasar University
Humanities Economics, Econometrics & Finance Social Sciences

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PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP COST OF CAPITAL (COC) DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIEBEL PEMODERASI Wulan Rahmasari, Gusti Ayu Putu
Jurnal Ilmiah Akuntansi dan Humanika Vol 2, No 2: EDISI JUNI 2013
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jinah.v2i2.1670

Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan corporate social responsibility (CSR) terhadap cost of capital (COC), serta kepemilikan institusional sebagai variabel yang memoderasi pengaruh pengungkapan CSR terhadap COC. Penelitian ini menggunakan teknik  purposive sampling dan didapatkan 125 sampel penelitian. Penelitian ini menggunakan MRA (Moderated Regression Analysis) untuk analisis data. Hasil penelitian ini mengindikasikan adanya pengaruh antara pengungkapan CSR terhadap COC. Hal ini menunjukkan bahwa semakin luas pengungkapan CSR maka akan menurunkan COC. Hasil dari analisis MRA menyatakan bahwa Kepemilikan Institusional tidak memoderasi pengaruh CSR terhadap COC. Oleh karena itu, kepemilikan institusional tidak terbukti mampu memperkuat pengungkapan CSR perusahaan untuk memberikan informasi terhadap investor dan secara langsung dapat menurunkan COC. Kata kunci : pengungkapan CSR, COC, Kepemilikan Institusional   ABSTRACT This study aims to determine the effect of disclosure of corporate social responsibility (CSR) towards the cost of capital (COC), as well as the institutional ownership variables that moderate the influence of CSR disclosure to the COC. This study used a purposive sampling technique and obtained 125 samples of the study. This study using MRA (Moderated Regression Analysis) for data analysis. The results of this study indicate an influence of CSR disclosure of COC. This suggests that the more extensive disclosure of CSR it will reduce the COC. The results of the analysis of Institutional Ownership MRA states that did not moderate the effect of CSR on COC. Therefore, institutional ownership is proven to strengthen the company's CSR disclosure to provide information to investors and can directly reduce the COC. Keywords: CSR disclosure, COC, Institutional Ownership
Pengaruh Kinerja Lingkungan, Corporate Governance Pada Pengungkapan Corporate Social Responsibility Wulan Rahmasari Gusti Ayu Putu
Warmadewa Management and Business Journal (WMBJ) Vol. 2 No. 2 (2020)
Publisher : Fakultas Ekonomi Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/wmbj.2.2.2020.102-111

Abstract

This research examines the influence of environmental performance, institutional ownership, managerial ownership of corporate social responsibility disclosures by using mining companies incorporated in the Indonesia Stock Exchange (IDX) and also listed in PROPER. The sample meets the criteria of research is as much as 55 samples during the period of 2014-2018. The Data available is then processed using multiple regression analysis techniques. The results of the research were seen from the test value of T test that has been done and resulted in significant value that has been shown that environmental performance has an influence on CSR disclosure. Significant results are also obtained in managerial performance variables stating this variable affects CSR disclosures. While the institutional ownership variables have a significant value greater than 0.05 resulting from the outcome, institutional ownership is stated to have no effect on CSR disclosures. Keywords: environmental performance, institutional ownership, managerial ownership and corporate social responsibility disclosure
Co-Authors Desy Wedasari I Gede Cahyadi Putra