ANALISIS PENGARUH CORPORATE SOCIAL RESPOSIBILITY TERHADAP COST OF CAPITAL DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI (STUDI LINTAS NEGARA ASEAN)

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.

Item Type: Thesis (S2)
NIM/NIDN Creators: 55515110115
Uncontrolled Keywords: Corporate Social Responsibility Disclosure, Good Corporate Governance Earning Response Coefficient, Size, Leverage and Growth.
Subjects: 100 Philosophy and Psychology/Filsafat dan Psikologi > 150 Psychology/Psikologi > 154 Subconscious and Altered States and Process/Psikologi Bawah Sadar > 154.6 Sleep Phenomena/Fenomena Tidur > 154.63 Dreams/Mimpi > 154.634 Analysis/Analisis
300 Social Science/Ilmu-ilmu Sosial > 370 Education/Pendidikan > 378 Higher Education, Universities/Pendidikan Tinggi, Unversitas > 378.5 Higher Education in Specific Localities/Pendidikan Tinggi di Asia, Timur Jauh (Termasuk Eurasia)
500 Natural Science and Mathematics/Ilmu-ilmu Alam dan Matematika > 510 Mathematics/Matematika > 511 General Principles of Mathematics > 511.4 Approxiamations and Expansions/Prakiraan dan Ekspansi > 511.43 Error Analysis/Analisis Kesalahan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 22 Dec 2017 02:08
Last Modified: 02 Apr 2024 07:15
URI: http://repository.mercubuana.ac.id/id/eprint/39989

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