Image of Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility Terhadap Biaya Hutang Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Periode 2011-2014)
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Pengaruh Kinerja Keuangan Dan Corporate Social Responsibility Terhadap Biaya Hutang Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Periode 2011-2014)

This study aims to examine the effect of financial performance and corporate social responsibility on the cost of debt with the firm size as a moderation variable. The cost of debt is the level that must be received from the investment to achieve the rate of return required by the creditor when financing within a company. The dependent variable in this study is the cost of debt measured by comparing the interest expense with the average interest rate. Independent variable in this study are financial performance measured by return on assets and corporate social responsibility as measured by dummy variable and with CSRI proxy. The moderate variable in this study are firm size measured by calculating the logarithm of the total assets of the company.
The population in this study is a mining firms listed on the Indonesian stock exchange in 2011-2014, this is because mining firms have a big influence on the series of production and business activities, so that if there is an increase or decrease in prices will affect the economy activity. Samples are collected using purposive sampling method and resultd 35 firms become the sample. Data analyzed by classic assumption test, moderation regression analysis, statistical test f and statistical test t and by using SPSS.
The results of this study indicated that financial performance and corporate social responsibility have a significant negative effect on the cost of debt. The firm size has a significant positive effect on the cost of debt. The firm size significantly weakens the negative effects of financial performance on cost of debt and firm size significantly weakens the negative impact of corporate social responsibility on the cost of debt.
Keywords: Cost of debt, financial performance, corporate social responsibility,
firm size.

Ketersediaan
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Perpustakaan Universitas Riau 02 02. 118 (0015)
02 02. 118 (0015)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 02. 118 (0015)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Manajemen.,
Deskripsi Fisik
xii, 114 hlm.; ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
-
Klasifikasi
02 02. 118 (0015)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
MANAJEMEN
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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