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The Effect of Disclosure of Corporate Social Responsibility, Earnings Management and Family Ownership on the Cost of Debt

Author

Listed:
  • Maya Puspita

    (Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia)

  • Wiwik Utami

    (Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia)

Abstract

The purpose of this study is to provide empirical evidence of the effect of disclosure of corporate social responsibility, earnings management, and family ownership on the cost of debt. The population in this study were manufacturing companies in the basic and chemical industrial sectors, which were listed on the Indonesia Stock Exchange (IDX) from 2016-to 2019, and the sample was determined using a random sampling method with the slovin formula so that the number of samples obtained was 136 companies. This type of analysis is a secondary causal analysis obtained through the company's website, and the annual report is accessed on the Indonesia Stock Exchange website. The analysis method uses multiple regression. The results of the study indicate that the Disclosure of Corporate Social Responsibility and Earnings Management does not affect the Cost of Debt.

Suggested Citation

Handle: RePEc:alk:jefas0:v:4:y:2022:i:2:id:3363
DOI: 10.32996/jefas.2022.4.2.29
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