CD Skripsi
Pengaruh Tanggung Jawab Sosial, Tata Kelola Perusahaan, Kesempatan Investasi Terhadap Biaya Utang Dengan Mediasi Kinerja Perusahaan (Studi Empiris Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia)
This study is motivated by many inconsistencies of previous research and the lack of related research conducted on the mining sector. This study aims to analyze the influence of corporate social responsibility (CSR), good corporate governance (GCG), and investment opportunity set (IOS) on the cost of debt (COD) with firm performance as an intervening variable.
Path analysis was used to analyze data. Using 26 sample of mining firms listed in Indonesia Stock Exchange from 2010-2015, the result showed that CSR, GCG, and IOS had a negative and not significant impact toward COD. CSR and GCG had a positive and not significant impact toward COD however IOS had a positive and significant impact toward COD. Furthermore this study found that ROA did not intervene the influence of CSR, GCG, and IOS toward COD. Key Words : Corporate Social Responsibility, Good Corporate Governance, Investment Opportunity Set, Cost Of Debt, Firm Performance, CAPBVA, and ROA
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