CD Skripsi
Pengaruh Pengungkapan Corporate Social Responsibility, Asimetri Informasi, Ukuran Perusahaan, Kepemilikan Institusional Dan Leverage Terhadap Cost Of Equity (Studi Empiris Pada Perusahaan Sub Sektor Property, Real Estate Dan Building Construction Terdaftar Di Bei 2016-2019)
This research aims to find out and analyze about: (1) The Effect of
Corporate Social Responsibility Disclosure on Cost of Equity, (2) The Influence of
Information Asymmetry on Cost of Equity, (3) The Influence of Company Size on
Cost of Equity, (4) The Influence of Institutional Ownership on Cost of Equity, (5)
The Influence of Leverage on Cost of Equity. The population in this research is a
sub-sector of property, real estate and building construction listed in IDX 2016-
2019. Sample taken using purposive sampling method, the number of research
population is 176 with a sample of 44 companies. The method used in this study is
a varificative descriptive method using secondary data obtained from annual
reports and corporate financial statements.
Hypothetical test results using statistical test t showed the value of the
significance of the Corporate Social Responsibility disclosure variable
significance value 0.037 < 0.05 which means H1 is accepted, variable Asymmetry
Information significance value 0.000 < 0.05 which means H2 is accepted,
Company Size variable 0.006 significance value < 0.05 which means H3 is
accepted, Institutional Ownership variable significance value is 0.006 < 0.05
which means H4 is accepted, variable Leverage significance value is 0.000 < 0.05
which means H5 is accepted. The results showed that variables of Corporate
Social Responsibility disclosure, information asymmetry, Company Size,
Institutional Ownership and Leverage influenced the Cost of Equity.
Keywords: Corporate Social Responsibility disclosure, information asymmetry,
Company Size, Institutional, Leverage, Cost of Equity.
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