CD Skripsi
Pengaruh Corporate Social Responsibility Terhadap Struktur Modal Dengan Rating Obligasi Dan Biaya Hutang (Cost Of Debt) Sebagai Variabel Mediasi (Studi Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2017)
This study aimed at examining the direct and indirect effect of corporate social responsibility on capital structure with bond rating and cost of debt as mediating variables. The population involved all 49 mining companies officially listed on the Indonesia Stock Exchange during 2012-2017 periods. A purposive sampling method was employed to collect 9 sampled companies. Path analysis was used as the analytical tool in this study. It was revealed that corporate social responsibility has a significant positive direct effect on bond rating, corporate social responsibility and bond rating have significant negative direct effect on cost of debt, bond rating has insignificant negative direct effect on capital structure, cost of debt has a significant positive direct effect on capital structure, corporate social responsibility has an insignificant negative indirect effect on capital structure through bond rating, corporate social responsibility has insignificant negative direct effect on capital structure through cost of debt.
Keywords: Corporate Social Responsibility, Capital Structure, Bond Rating, Cost of Debt
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