PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS AUDIT TERHADAP COST OF DEBT PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BEI TAHUN 2018-2021

Abstract

This study aims to examine the effect of Corporate Social Responsibility and disclosure of economic aspects on the cost of debt, disclosure of environmental aspects on the cost of debt, disclosure of social aspects on the cost of debt, audit quality on the cost of debt with control variables of profitability, leverage, firm size, company age. This study uses a sample of mining companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021. The data used for this study were obtained from the annual financial reports of mining companies listed on the Indonesia Stock Exchange in 2018-2021 through the website www.idx.go.id. The results and discussion concluded that Corporate Social Responsibility has a significant effect on the cost of debt, disclosure of economic aspects does not have a significant effect on the cost of debt, disclosure of environmental aspects does not have a significant effect on the cost of debt, disclosure of social aspects has a significant effect on the cost of debt. , audit quality does not have a significant effect on the cost of debt with the results of the control variable that profitability does not have a significant effect on the cost of debt, leverage does not have a significant effect on the cost of debt, firm size has a significant effect on the cost of debt, company age does not have a significant effect on the cost of debt. significant effect on the cost of debt.

Keywords: Corporate Social Responsibility discloser, disclosure of economic aspects. Disclosure of environmental aspects, disclosure of social aspects, audit quality.