HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA

Shanty Debora Yutriny Sirait; Sylvia Veronica Siregar

doi:10.14710/jaa.9.1.70-85

DOI: https://doi.org/10.14710/jaa.9.1.70-85

HUBUNGAN ANTARA BIAYA MODAL EKUITAS DENGAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL DAN MODAL INTELEKTUAL PADA SEKTOR PERBANKAN DI INDONESIA

*Shanty Debora Yutriny Sirait - Universitas Indonesia, Indonesia

Sylvia Veronica Siregar - Universitas Indonesia, Indonesia

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Abstract

This study aims to test association between cost of equity capital and level of corporate social responsibility(CSR) and intellectual capital disclosure in banking sector in Indonesia. The samples in this study are listedbanks in Indonesia between 2007-2009 with total observations are 49 firm-years. The result of this studyshows that there is no significant association between subsequent years’s cost of equity capital and level ofCSR and intellectual capital disclosure in banking sector in Indonesia. Also there is no significant associationbetween change in level of CSR disclosure and the change of cost of equity capital in subsequent year. On theother side, significant and negative correlation is found between change in level of intellectual capitaldisclosure and the change of cost of equity capital in subsequent year.

Keywords:cost of equity capital, CSR disclosure, intellectual capital, bank

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Section: Research Articles

Language : EN

In Volume 9, Nomor 1, Tahun 2012

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DETERMINAN CARBON EMISSION DISCLOSURE DI INDONESIA THE INFLUENCE OF AUDIT COMMITTEE CHARACTERISTICS ON REAL EARNINGS MANAGEMENT PENGARUH EFEKTIFITAS FUNGSI AUDIT INTERNAL TERHADAP KINERJA PERUSAHAAN BUMN DIMODERASI OLEH PENGARUH POLITIK ( Studi Empiris di Indonesia ) PENGARUH PENGUNGKAPAN SUKARELA PADA TANGGUNG JAWAB MANAJEMEN ATAS LAPORAN KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2014) THE IMPACT OF IFRS ADOPTION ON EARNINGS MANAGEMENT IN BANKING COMPANIES IN INDONESIA STOCK EXCHANGE More related articles

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The sequential effect of CSR and COE: family ownership moderation
Hajawiyah A.. Social Responsibility Journal, 15 (7), 2019. doi: 10.1108/SRJ-09-2017-0179

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