JALIH, JARA HARDIYANTI (2017) ANALISIS PENGARUH CORPORATE SOCIAL RESPOSIBILITY TERHADAP COST OF CAPITAL DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (STUDI LINTAS NEGARA ASEAN). S2 thesis, Universitas Mercu Buana.
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Abstract
This research aims to analyze the influence of Corporate Social Responsibility disclosure to Cost of Capital with Quality Audit as a moderation variable (Case Study on The Association of Southeast Asian Nations (ASEAN) Countries. Technique sampling is purposive sampling. The research is conducted on the Manufacturing companies in The Association of Southeast Asian Nations (ASEAN) Countries (2014-2016) range of time. The estimation model being used is multiple regression analysis. The purpose of this study was to determine are the Corporate Social Responsibility Disclosure and Good Corporate Governance have an influence on Earning Response Coefficient. The study involved six variables, which is, one dependent variable, two independent variables and three control variables. The dependent variable in this study was Earning Response Coefficient. The independent variables in this study are Corporate Social Responsibility Disclosure and Good Corporate Governance, and control variabel Size, Leverage and Growth. The results of this research are, Corporate Social Responsibility Disclosure and Good Corporate Governance has significant effect with Earning Response . Keywords : Corporate Social Responsibility Disclosure, Good Corporate Governance Earning Response Coefficient, Size, Leverage and Growth.
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