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All Journal Jurnal Pengabdian Masyarakat Bumi Raflesia JAKED Jurnal Fairness
Nurna Aziza
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Journal : Jurnal Fairness

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY TERHADAP COST OF DEBT DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Usi Uswatun Hasanah; Nurna Aziza; Siti Aisyah
JURNAL FAIRNESS Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (174.661 KB) | DOI: 10.33369/fairness.v11i1.18439

Abstract

This study aims to examine the effects of corporate social responsibility on the cost of debt with profitability as an intervening variable. Corporate Social Responsibility (CSR) in this study is measured by the Corporate Social Disclosure Index (CSDI) with GRI standards as a reference, cost of debt is measured by interest expense for the current year divided by average debt and profitability is measured by ROE. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 with purposive sampling technique. The sample used in this study were 74 manufacturing companies with a total of 222 observations.         This research is classified in quantitative research.The statistical analysis tool used to test the hypothesis in this study is Smart PLS 3.0. The results of this study indicate that CSR has a negative effect on cost of debt and profitability has been shown to be able to mediate the effect of CSR on cost of debt.
Co-Authors Abdullah Abdullah Husaini Husaini Rachmi Juwita Riska Monalisa Siti Aisyah Tiarasi Berliana Usi Uswatun Hasanah Uswatun Isnaini